The officers, from London and Sussex, have been released on bail following their arrests on 6 August and 8 August.
FBI agents collected the names of credit card subscribers to United States-based web sites which contain indecent images of children.
A list of thousands of British suspects was then passed on to police forces across the UK.
Computer seized
One officer from Hastings, in Sussex, was arrested on suspicion of possessing child pornography and police seized a computer from his home in Bexhill.
Computer equipment was also seized during a raid on the house of a 26-year-old officer from Camden, north London.
He was arrested on suspicion of making indecent images of children.
Both officers were suspended from duty shortly before their arrests.
A Sussex Police spokeswoman said of the Hastings officer: "This is to do with a list published by the FBI of people in the UK suspected of accessing web sites in America which involved child pornography.
"It would be inappropriate to say any more about the officer arrested."
The officer held in London was arrested following an inquiry by the Metropolitan Police Complaints Investigation Bureau.
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