The thieves allegedly made off with a T-top from the roof of the Porsche Carrera GT while it was being towed from the accident site to an impound yard.
According to the L.A. County Sheriff's Department, the two men snatched the part when the tow truck stopped at a red light.
However, the truck driver saw them drive off, and helped detectives identify them, reports tmz.com.
One of them has been identified as 18-year-old Jameson Witty and his partner-in-crime, who is out of state, has been contacted and will surrender soon.
The T-top was recovered in Witty's home.
Walker and his friend Roger Rodas lost their lives in the car accident Nov 30 in Santa Clarita, California.
--IANS (Posted on 06-12-2013)