Surrey Police says it is investigating two separate allegations of "non-recent child sexual abuse" following the US release of the files related to the convicted paedophile Jeffrey Epstein.
The force says that one relates to locations in Surrey and Berkshire in the mid 1990s to 2000. The other relates to the mid to late 1980s in west Surrey.
No arrests have been made, it added.
In a statement, the force said it took "all reports of sexual offending seriously and will work to identify any reasonable lines of enquiry to verify information or establish corroborating evidence".
In February, Surrey Police said it was seeking information on an allegation of human trafficking and sexual assault dating back to the mid-1990s.
In that statement, dated 18 February 2026, it added it had found no evidence of the Surrey-related allegations having being reported to Surrey Police.
Epstein died in a New York prison cell on 10 August 2019 as he awaited trial on sex trafficking charges.
It came more than a decade after the financier's conviction for soliciting prostitution from a minor, for which he was registered as a sex offender.
This time, he was accused of running a "vast network" of underage girls for sex. He pleaded not guilty.
The US Department of Justice has released over 3.5 million pages of documents related to the late sex offender.
There is no suggestion that appearing in the documents implies any wrongdoing. Many people who have featured in previous releases have denied any wrongdoing in relation to Epstein.
The National Police Chiefs' Council (NPCC) has set up a national coordination group that is working with the National Crime Agency to support a number of UK forces carrying out inquiries related to the Epstein files.
Multiple police forces have said they were assessing whether to launch investigations into Epstein-related allegations, including the Norfolk Constabulary and Police Scotland - which has since said there is no active investigation into the financer's jet using Edinburgh Airport.
The investigation announced by Surrey Police follows separate investigations by Thames Valley Police and the Metropolitan Police, who have arrested Andrew Mountbatten-Windsor and Lord Peter Mandelson respectively for alleged misconduct in public office following claims in the Epstein files.
The BBC understands that former Lord Mandelson's position is he has not acted in any way criminally and that he was not motivated by financial gain.
Mountbatten-Windsor, the former Prince Andrew who served as a UK trade envoy between 2001 and 2011, has not commented on his arrest, but has previously denied any wrongdoing over his links to Epstein.
