BUENOS AIRES, Argentina (AP) _ The body of a financier kidnapped more than two years ago has been found, and two federal police inspectors are among those arrested in connection with the case, authorities said today.

Osvaldo Sivak, 46, had been missing since July 1985, when gunmen dragged him from his car in suburban Palermo. He was then president of the Buenos Aires Building Society, an investment company.

Sivak's wife, Marta Oyhanarte de Sivak, has accused intelligence agents of involvement in the kidnapping her husband. The Interior Ministry has denied it.

Sivak had been kidnapped once before, in 1979, and was freed 36 hours after his family paid a $1 million ransom.

Medical authorities said an initial autopsy showed Sivak was shot in the head and died within days of the kidnapping.

The body was found Thursday in a crude grave at a country club near the village of Abasto, about 30 miles south of Buenos Aires, and was taken to this capital for tests. Police sources said the two federal police inspectors implicated in the crime led officers to the grave.

The two were identified as Horacio Saucedo and Hector Ruben Galeano.

Federal police chief Juan Angel Pirker said the inspectors and two others were charged with kidnapping and murder in the case.