Heartless thieves have targeted the Salvation Army, stealing items donated for Christmas.

• Scroll down for CCTV footage of the callous theft

Two men broke into a Salvation Army building on Firth Close in Carrum Downs at about 2am on Wednesday.

Inside were donated toys and presents which were set to be distributed for Christmas. Among the items stolen were bicycles, fishing rods, stuffed toys and make-up.

Major Brendan Nottle from the Salvation Army says the theft means kids will miss out.

“We don’t have an exact dollar value — it was significant — but the thing is how do you put a value on a little child being told they’re going to get a Christmas present and they can no longer get a Christmas present because somebody has knocked it off?,” he told Neil Mitchell.

To donate to help replace the stolen items, call 13SALVOS.

Press PLAY below to hear Brendan Nottle’s comments on the theft

Police have released images and CCTV of two men they’d like to speak to in relation to the theft.

Press PLAY below for more details from police

Press PLAY below to see CCTV of the theft