Police are not saying at this stage where the women, aged in their 70s, lived.

Emergency services were called to the Hume Highway at Sutton Forest about 6.30pm and found a Mitsubishi Mirage and a southbound semi-trailer had collided near Golden Vale Road.

The two women travelling in the sedan died at the scene.

The driver of the truck, a 66-year-old man, was not injured and was taken to Bowral Hospital for mandatory testing.

Officers attached to the Hume Local Area Command attended and established a crime scene, which was forensically examined.

Inspector John Sheahan said it appeared the Mitsubishi, emerging from Golden Vale Road, had not given way to the Kenworth prime-mover and trailer.

The semitrailer driver, from Victoria, returned a negative breath test.

Police will investigate the circumstances surrounding the crash and are urging anyone with information to contact Crime Stoppers on 1800 333 000.

They are are urging anyone with information in relation to this incident to call Crime Stoppers on 1800 333 000 or use the Crime Stoppers online reporting page: https://nsw.crimestoppers.com.au/