The two carried on despite the attention of a car full of four people.
The man who captured the footage said: “We were driving around when one the girls in our car just burst out laughing.
“They were having sex on the sheep. I reckon it was a dare or something. I remember thinking ‘what a legend’.”
“I’ve never seen anything like it. One of my friends put it online and everyone was having a laugh, apart from my mum. She didn’t like it.”
A New Zealand Police spokesperson added: “Police encourage anyone who witnesses offensive behaviour to report it to their local police.
“We take all reports of this nature seriously, and investigate appropriately.”
The incident is not being investigated as the police have not yet received any complaints.