Forty tiger cubs have been found in a freezer at a Thai Buddhist temple accused of wildlife trafficking and animal cruelty.

Key points: Tiger Temple freezes or preserves dead cubs

Tiger Temple freezes or preserves dead cubs Tourists pay hundreds of dollars to mingle with tigers

Tourists pay hundreds of dollars to mingle with tigers 52 live tigers moved from the temple this week

Photos from inside Thailand's controversial Tiger Temple have shown rows of small tiger carcasses lined up on the ground, alongside a small bear, a set of deer horns and plastic bottles reportedly containing animal parts.

The Buddhist temple in Kanchanaburi province, west of Bangkok, has more than 100 tigers and has become a tourist destination where visitors take selfies with tigers and bottle-feed their cubs.

Tourists pay hundreds of dollars to mingle with the docile animals, but allegations of abuse and illegal trading have long plagued the facility.

Earlier this week the temple was raided by wildlife authorities and officials moved 52 live tigers from the temple since Monday, Adisorn said, leaving 85 still there.

Tiger parts are used in traditional Chinese medicine.

The 40 dead tiger cubs were found in a freezer in a kitchen area, Department of National Parks deputy director-general Adisorn Nuchdamrong said.

"They must be of some value for the temple to keep them," he said.

"But for what is beyond me."

Monks at the temple were not immediately available for comment.

More than 50 tigers have been taken away from Tiger Temple, leaving 85 still there. ( Getty Images: Dario Pignatelli )

Tiger Temple claims cubs frozen after death

A post on the Tiger Temple Facebook account from March addressed the rumours of illegal trading, saying tigers had a high infant mortality rate and for the past six years any cubs who died were frozen instead of being cremated.

"Cubs do occasionally die for various reasons … in the past, as per Buddhist customs, these tiger cubs were cremated," the Facebook post said.

"In 2010, the ex-vet of Tiger Temple changed this policy. Instead of cremation, the deceased cubs were preserved in jars or kept frozen.

"We have documented all the deaths from 2010 and have photographic evidence of them still being within the temple."

World Animal Protection described the treatment of the tigers at Tiger Temple as disturbing and commended Thai authorities for taking action.

"It's clear that the welfare of the tigers has not been a priority," Australia head of campaigns Nicola Beynon said.

"The lives of these tigers are full of abuse and commercial exploitation for the entertainment of tourists.

"We also urge the government to investigate the cause of death of the tiger cubs and identify an appropriate safe environment where the tigers' welfare is fully considered and cared for the remainder of their lives."

Tiger Temple has been under scrutiny for providing close encounters with tourists and alleged illegal animal trading. ( Reuters: Chaiwat Subprasom )

Monday's raid was the latest move by authorities in a tug-of-war since 2001 to bring the tigers under state control.

Officials from the Department of National Parks, Wildlife and Plant Conservation said they planned to confiscate and remove more tigers from the temple on Tuesday and send them to a state-owned sanctuary.

The People for the Ethical Treatment of Animals group said the temple was "hell for animals" and called on tourists to stop visiting animal attractions at home and abroad.

Sorry, this video has expired Three tigers were removed under a court warrant

ABC/Reuters