Police were contacted after 137 sheep/lambs disappeared from an area of land within Capplegill Farm on Saturday.
But this is not the first time sheep have disappeared from the farm, which is around six miles from Moffat.
In April 2016, 560 cheviot sheep were reported missing from the large premises.
Farmer John Barker, who estimated the value of the sheep at about £70,000, told this newspaper, at the time, that he believed his flock was stolen by experienced rustlers aided by extremely good dogs.
However, the flock reappeared unharmed soon after on the farm’s large estate.
Four months later, in August 2016, the farmer once again reported a number of sheep missing to police.
Speaking at the time, Detective Constable Gary Duguid said: “The area where the sheep could have wandered to extends to some 3400 acres, which is a huge expanse of moorland.”
Earlier this year between March 30 and April 2, 163 sheep went missing from the farm.