The creatures, who were also missing their flippers were found on two beaches in the popular UK staycation spot.
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One seal was beached on Sennen beach and the other found at Crantock beach.
A Cornwall resident who made the grim discovery at Crantock said: "We have found a dead seal on Crantock beach, it was originally washed up on Holywell Bay.
"It’s missing its head and flippers sadly.
"The National Trust lady said that they have there rangers coming to collect it soon.
A witness said: "I fell over two dead seals on Sennen beach.
"They were both decapitated. I Facebooked it and someone mentioned that there was one also found on Sandy Cove with its head removed.
"I think it would be good if people were aware that someone is going around removing the heads from seals.
"One seal is random, two is beyond weird."
Both sightings were reported to different agencies and the bodies are due to be collected soon.
Headless seals have previously been reported in the east of England, Ireland and France, sparking fears that people mutilated the animals.
TheJounal.ie reported on a similar incident in November.
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It wrote: "While the official cause of death has not been determined in these cases, experts say it is not unusual for seals to wash ashore headless.
"Due to the weight of the head and the neck being the weakest part of their bodies, seal carcasses are often headless if they have been tumbling around in the surf before washing up on our shores."
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