Authorities said there are only 50 tamed elephants still alive in Dak Lak

It was being used to entertain tourists in Dak Lak province

Vietnamese media said the 40-year-old elephant died of exhaustion

A 40-year-old elephant that was used to entertain holidaymakers in Vietnam has reportedly died of exhaustion at a tourist site.

Vietnamese media said the overworked animal died while it was carrying tourists in the Buon Don District in Dak Lak province.

It is at least the second high-profile death this year involving a captive elephant in Vietnam and comes as the population shrinks due to exhaustion and deforestation.

Vietnamese media said the elephant dropped dead while carrying tourists in Dak Lak province (file photo)

Tuoi Tre News said local agencies reported the elephant’s death to the People’s Committee of Krong Na Commune in the Central Highlands province, located on Vietnam’s border with Cambodia.

The elephant’s carcass was examined by local authorities before it was destroyed according to current regulations, the newspaper reported.

It said the animal was owned by a local man named Y Ka Tuk, who conducted an offering ceremony in accordance with traditional customs.

His elephant was worth an estimated VND700million (£23,000 or $35,000).

Elephant tourism is popular in Vietnam but has attracted complaints of animal cruelty from welfare groups

In January, a 36-year-old tamed elephant died when it dropped dead in the same region of Vietnam.

At the time of its death it was being used to hunt for food in a forest.

Elephant tourism is popular in Vietnam, like in other south-east Asian countries, but attracts plenty of criticism and claims of animal cruelty.

Tuoi Tre News said the number of captive elephants in Dak Lak has declined sharply as they die off due to old age and exhaustion from being overworked at tourist sites.