NICHOLAS Collins moaned, cried and had his eyes shut with duct tape as he was bashed to death with a hammer.

Almost three years later, the woman who helped dump his body in far north Queensland has sobbed as she described the bloody scene of his death.

Hamish Stewart Murray, nicknamed “Hammer”, bashed Mr Collins and disposed of his corpse in Cairns mangroves in November 2012.

The 30-year-old’s skeletal remains, including his badly damaged skull, were found five months later.

Murray, 39, says he did not commit murder because he was forced to assault Mr Collins in self-defence.

Marnie Peckham says she found the two men covered in blood in the Cairns home she shared with her mother.

Murray had a metalworking hammer in his left hand.

Mr Collins had silver duct tape wrapped around his head to cover his eyes.

Ms Peckham, who had taken drugs with Murray numerous times, told the first day of his trial she repeatedly removed herself from the scene but could not escape the “thumping” sound of the hammer hitting Mr Collins.

“He (Collins) was making noises like moaning and sort of crying and I could hear the of noise of hitting” the 42-year-old told the Supreme Court in Cairns between sobs on Monday.

“He wasn’t really breathing properly, it was like gurgling breathing.”

Ms Peckham is currently serving a jail sentence for being an accessory after the fact of Mr Collins’ alleged murder.

She says she began helping Murray clean up the scene and put the hammer in a bag.

He then asked her where it was, retrieved it and began hitting Mr Collins again, she said.

The court heard Mr Collins was wrapped in a doona, blanket or carpet and put in the back of a Landcruiser.

Ms Peckham said Murray initially said he wanted to put Mr Collins “somewhere so someone could find him”.

But when they reached the mangroves, Murray said “f***ing hell, he’s dead” and removed all eye tape and clothing from Mr Collins’ body.

“His (Mr Collins’) eyes were closed,” Ms Peckham told the court. “I could hear water splashing and I could sort of see ... he put Nick in the water, in the mangroves.”

The trial continues.