The victim claims she was sexually assaulted on the stretch of beach in front of the Punta Ballena strip – the most popular area of the tourist resort.
The Spanish press reported that the young woman went to the beach with one of the men, whom she allegedly knew, to find that his two uninvited friends were there when she arrived.
She says she shouted for help whilst on the beach but no one came to her aid.
Her clothes are being analysed for clues and DNA.
A source told the English press that there is a photo of one of the alleged offenders, thought to have been on the victim’s mobile phone.
They said: “She has a photo of one of the men she said had raped her and assured officers she could identify him.”
Scottish teen ‘gang-raped’ on Magaluf beach September 1, 2017