Lahad Datu Wildlife Department officer Silvester Saimin said the male calf is believed to have been dead for almost a week.
“Upon cutting open the carcass, all its organs were severely autolysed and the shapes of abdominal organs could not be assessed. Heart and lungs were also severely autolysed.
He added that the lung and heart tissue samples had been taken to test for Elephant Endotheliotropic Herpesviruses (EEHV) and further investigation.
Silvester had earlier said that the calf had been found without its trunk, left ear and left lip and a hole in the abdomen area, suspected of being eaten by predators.