A motorcyclist has died in a freak beheading accident while driving in California.

The driver, named as 27-year-old Fabian Zepeda, was riding along Macy Street in San Bernardino when he drove through a snapped utility wire stretched across the road, causing him to be decapitated.

Police say moments before the gruesome incident, a man driving a Ford Taurus along the same road crashed into a letterbox and drove across a home's yard.

The vehicle continued to plough forward until it crashed into the wooden telephone pole, which caused the wires to fall across the road.

Zepeda then drove into the tension wire and was decapitated.

San Bernardino Police Department said the driver of the Ford Taurus did not appear to be under the influence when he lost control of his vehicle when questioned at the scene, but was taken unto custody for blood tests as a precaution.

A GoFundMe page has been set up by Zepeda's widow, Vanessa Quintana, to help pay for funeral costs.

Quintana described the 27-year-old as "the most caring, loving, family orientated unique individual who always managed to care for others before himself".