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A boy of eight was accused of raping a girl in Suffolk under the age of 13, according to details released under the Freedom of Information Act (FOIA).
The case was investigated but no action was taken against the boy who was too young to be prosecuted.
The information was revealed after an FOIA request to Suffolk Police for 2008 allegations against children under 10.
The request also revealed a five-year-old and two six-year-olds were accused of racially aggravated harassment.
Figures also showed:
• An eight-year-old from the Ipswich area was accused of causing a child under 13 to engage in sexual activity
• Two seven-year-olds were accused of damaging a vehicle
• A seven-year-old was accused of theft and two nine-year-olds were accused of assault.
A Suffolk police spokesman said: "In circumstances where the suspected offender is below the age of criminal responsibility, the incident, like any other crime, is thoroughly investigated.
"However, it cannot be dealt with by way of prosecution.
"In these cases, there will be 'no further police action' - or no charge - against the offender because they are aged under 10 years old.
"The incident will be assessed on a case-by-case basis to establish whether any further involvement by the police is required.
"For more serious incidents, the case will be referred to appropriate partner agencies, such as children and young people's services at the county council, for family intervention and support."
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