A woman, 48, and man, 62, from Wiltshire have been arrested on suspicion of unauthorised access to computer material.

Argentine striker Sala, 28, died in a plane crash in January.

Police said there was no evidence to suggest a break-in at the mortuary.

They also urged people to stop sharing the image of the body, which is "causing further distress to Emiliano's family and friends".

The woman, of Corsham, Wiltshire was also arrested on suspicion of malicious communications, and has been released on conditional bail.

The man, from Calne in Wiltshire, has been released under investigation.

Sala had been playing for Nantes before making his move to Cardiff

Wiltshire Police said: "There is no evidence to suggest a break-in at the mortuary, and no evidence to suggest that any staff from the mortuary, or indeed any other council employees, are involved in any wrongdoing."

A post-mortem examination on Sala was conducted on 7 February at Holly Tree Lodge Mortuary in Dorset.

Dorset Police began an investigation on 13 February when the force became aware of the image on Twitter, which was swiftly removed, but had been circulated extensively on various social media sites.

Det Insp Gemma Vinton, senior investigating officer for Wiltshire Police, said: "During the course of this ongoing investigation we have been liaising with the Crown Prosecution Service Wessex.

"A file of evidence was sent to the CPS last week to consider whether criminal charges should be brought again the two individuals under investigation by Wiltshire Police.

"My thoughts remain with Emiliano's family for the pain they have endured throughout the last three months, and who should not have to go through the additional anguish of knowing such distressing images have circulated on the internet.

"I would also urge people to stop sharing the image - this is causing further distress to Emiliano's family and friends."

Air accident investigators' photo showing the rear left side of the fuselage on the seabed

The Argentine striker had been travelling to his first training session at Cardiff City after completing a £15m club record move from Nantes FC, when the Piper Malibu plane crashed on 21 January.

The body of the pilot, David Ibbotson, from Crowle, North Lincolnshire, has not been found.