POLICE have described the thief who stole a slate plaque honouring a young man killed in a road accident as "the lowest of the low".
It is the second time the memorial near the coastal path at Porthcothan has been desecrated, after a bench next to where the plaque was placed was trashed last December.
The bench and plaque are in memory of Paul Simon Brewer, who died in March 2010 in Morocco, aged 26.
The rustic-styled bench, made from green oak and chestnut, was designed and handcrafted by Paul's friend Joe Delfont and is on private land looking over Porthcothan Bay.
His father, Peter Brewer, who lives in Devon, said Porthcothan was where his son spent every summer as a child and where he learnt to surf.
A few weeks ago, family and friends gathered at the memorial on what would have been Paul's 29th birthday.
The family had the bench repaired in April, but now the slate plaque has been ripped off its plinth and stolen.
Mr Brewer said details of the earlier vandalism had been posted on his son's memorial fund website, which helps raise money for projects Paul would have supported.
He believes someone may have taken exception to the plaque after reading the website post.
"It explained why the bench had been repaired and also why the plaque had been placed there, and that may have upset someone, but I really don't know,'' he said.
"I just don't see why anyone would want to do this, it is beyond my understanding. It is deeply upsetting that someone has attacked the memorial for a second time and that the plaque has been stolen."
Mr Brewer said it had cost £500 to repair the bench after it was vandalised last year, and now the plaque would also need to be replaced.
The memorial plaque was stolen sometime between Tuesday, August 28 and Thursday, August 30.
Police in Wadebridge are appealing for information.
A police spokesman said: "Whoever was responsible for stealing it must be the lowest of the low, and must have no morals at all.
"Anyone who saw anyone tampering with the plaque or has any other information which would be useful to our inquires should contact us at Wadebridge police station, quoting crime reference BW/12/646."
Thousands of pounds have been raised in Paul's memory and has been donated to various charities in the UK and around the world.