Warning: Graphic content.

A girl aged 14 has been arrested after the death of a 10-year-old girl in Gunnedah in northwestern NSW.

Unconfirmed reports allege the younger girl, who was a cousin of the 14-year-old, had words carved into her body and had had her throat cut.

Police arrested the 14-year-old girl after the death of the younger girl this morning on a farm near the town, which is 350km west of Port Macquarie.

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Emergency services were called to the property about 7.45am, with NSW Police reporting the 10-year-old girl had suffered "serious lacerations".

Police have confirmed she died at the scene.

Officers arrested the 14-year-old, and she is being held at Gunnedah Police Station.

Police are still searching the farm as detectives piece together what happened this morning, the Northern Daily Leader reported.