The theft is believed to have taken place stometime between July 24 and August 17.
The lambs and ewes are texel cross with white faces and were taken from two fields.
Constable Laura Paton of Police Scotland at Lockerbie said: “This is a large scale theft of livestock and obviously a vehicle must have been used.
“We are appealing to anyone who may have seen any suspicious activity around the Beattock area over the past few weeks to get in touch with us at Lockerbie through 101 if they can help.”
