A masseur who raped an 80-year-old woman during a massage in her Victorian home has been jailed for three years and nine months for a crime a judge described as "incomprehensible".

Malcolm Lee, 56, was hired by the woman's daughter to provide a massage therapy session for the older woman, and on April 1 attended her home and had her lie on her back, without a towel over her naked body.

The judge described the crime as an ''abhorrent violation of a vulnerable woman". Credit:Penny Stephens

Lee rubbed her legs, the County Court heard, and then digitally raped the woman, touched her breast and kissed her on the lips.

He later told police he thought the woman was consenting to what he was doing, but judge Gerard Mullaly on Friday rejected that explanation as fanciful.