On September 10 at around 11pm, the females were spotted in a ginnel off Westfield Street, Heckmondwike.
They were seen to kick at the hedgehog.
The pair were also heard shouting "kick it, drop it, kick the spikey f***".
Sadly, the vet was unable to save the animal, the West Yorkshire Wildlife and Rural Crime Team said.
Officers have now launched an appeal for information.
Anyone with information should contact 101 quoting crime number 13210467142.