The two-month-old was rushed to Wagga Wagga Rural Referral Hospital after police were called to the house in Kooringal just before 5am to conduct a welfare check.

The infant died of his injuries in hospital. A 32-year-old man was taken into police custody at the house, and he is assisting police with their inquiries.

A crime scene was established at the house, and police have set up a strike force to investigate the boy's death.

Superintendent Commander Bob Noble said police were yet to determine if the death was accidental or foul play.

"There are circumstances of suspicion but we will keep an open mind and inquiries will continue," he said.

"We have a lot of people to speak to but that doesn't mean anybody is a suspect.

"I saw the [32-year-old] man downstairs and he's not in the best place as you can imagine."

Superintendent Noble did not reveal the man's relationship with the baby.

"The family are very distressed and the case is very sensitive so we are hesitant to reveal further details at this time," he said.

Neighbours have told of their shock.

Simone Gowland said she and her daughters were woken by hysterical crying and police sirens in the early hours of the morning.

Ms Gowland said she suspected the worst when she saw a man "screaming and sobbing uncontrollably".

"He just kept saying, 'I'm sorry, I'm sorry," she said.

"He didn't put up any fight. He just sobbed as police loaded him into the wagon.

"Even as they drove off, he just kept screaming, 'I'm so, so sorry.' "

She described those living at the home as a "quiet, but very friendly" couple.

"The dad was always very good with his kids and he'd always be outside playing with his twin, school-aged girls," Ms Gowland said.

"Their little dog used to come over all the time and they were so friendly."

Fairfax Media understands paramedics treated the child at the scene before taking him to hospital while he was in cardiac arrest.

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