‘You killed her’: men heard arguing outside dead woman’s flat

Neighbours heard two men arguing in the backyard of a Perth flat where police found a woman dead.

9NEWS has been told one neighbour, who did not wish to be named, heard one man say to another "You killed her".

The 44-year-old woman was found dead in her Dianella home after police were called to the residence at about 5.20pm yesterday.

The woman is believed to have suffered throat injuries, however, police have not confirmed this.

Police are treating the death as a homicide.

A press conference will be held later this afternoon.