The sickening image was circulated on Twitter last week.
The photo is thought to be from the post-mortem carried out at Holly Tree Lodge Mortuary in Dorset.
A Wiltshire police statement read: “A 48-year-old woman from Corsham was arrested at the scene on suspicion of unauthorised access to computer material (an offence under the Computer Misuse Act) and malicious communications, and is currently released on conditional bail.
“As the police investigation continued, a 62-year-old man from Calne was also arrested on suspicion of unauthorised access to computer material, and is currently released under investigation.”
It contined: “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.”
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