The Israeli tourist was about to use an ATM in the main street of Kerikeri, in the far north of the country, when the men whistled, the New Zealand Press Association reported.
She calmly stripped off, used the cash machine, before getting dressed and walking away.
The woman told police she didn't take too kindly to the whistling from the men repairing the road.
"She said she had thought 'bugger them, I'll show them what I've got'," Police Sergeant Peter Masters told NZPA.
"She gave the explanation that she had been ... pestered by New Zealand men. She's not an unattractive looking lady," Masters said.
"She was taken back to the police station and spoken to and told that was inappropriate in New Zealand."(Original Story Location)