Police say the ATM together with the the cash inside were stolen from the Famous Old Blacksmith’s Shop complex at Gretna Green.
The raid happened overnight Thursday into Friday, June 1 and 2, and the exact amount of money in the machine is currently being established.
Detective Sergeant Hugh McCombe of Police Scotland said: “Enquiries are at an early stage, however, it is clear that this theft would have required a number of people and a vehicle.”
He added that police would like to hear from anyone who was in Gretna Green overnight and saw anything suspicious in the vicinity.
Police can be contacted through the 101 telephone number, or remaining anonymous if they wish on Crimestoppers on 0800 555111.