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The woman was about to use an ATM in the main street of Kerikeri, in the far north of the country, when the men whistled, the New Zealand Press Association reported.
She calmly stripped off, then used the cash machine, before getting dressed and walking away.
The woman told police she did not take too kindly to the whistling from the men repairing the road.
"She said she had thought 'bugger them, I'll show them what I've got'," Police Sergeant Peter Masters told NZPA.