Federal authorities once had a much larger investigation in mind for disgraced financier Jeffrey Epstein and his associates — with newly released documents pointing towards two undisclosed potential targets –including a “corporate” prosecution, an email released by authorities showed.

The outlines of the investigation were detailed in a May 6, 2020 email from the Southern District of New York, a partially redacted version of which the Justice Department released Dec. 24 under a new law requiring the release of all Epstein-related documents.

The single-page summary from an assistant US Attorney, whose name was redacted, referenced memos on several potential investigative pathways.

One of the previously undisclosed and still scant detailed bullet points is a “corporate prosecution memo” from December 2019 that was supposedly “never discussed,” but outlined after Epstein’s death, according to the email.

Another bullet point was for co-conspirators “we could potentially charge,” which could be a list of 10 supposed co-conspirators of Epstein federal investigators generated after Epstein’s 2019 arrest, including Ghislaine Maxwell, Victoria Secret billionaire Les Wexner, and French modeling agent Jean-Luc Brunel.

Only Maxwell was prosecuted for her part in the international sex-trafficking scheme orchestrated by Epstein.

A 26-page “prosecution memo” on a single redacted, though distinct subject matter from April 2020 also appeared on the list and was apparently discussed just three weeks before, according to the document.

The co-conspirators prosecution memo was circulated five days after Epstein died — those alleged accomplices are detailed in an additional 86-page memo from December 2019, according to the document.

The Epstein investigation included the NYPD and FBI Child Exploitation Human Trafficking Task Force, which went so far as to collect photos of potential co-conspirators, documents showed.

A member of that group wrote an Aug. 19, 2019 email with subject line “Epstein Co-conspirator pics,” just 10 days after Epstein died in Brooklyn lockup.

Neither those photos nor other emails with that subject line in reference to the photos seem to appear elsewhere in the documents.

Further revelations regarding the SDNY investigation into Epstein could be featured in the upcoming release of one million documents from the agency which were revealed on Dec. 24 and are now being processed by the Department of Justice.

Chris Swecker, former assistant director of the FBI’s Criminal Investigative Division, who also worked at the SDNY, expressed his disbelief that more was not done by investigators.

“I was an FBI agent in Miami for eight years, and [former US Attorney] Alex Acosta was down there then,” Swecker told The Post. “That investigation was clearly stifled.”

“Honestly, I think they’re still stifling and holding some information back. I don’t know if it’s the bigger, grander conspiracy that a lot of people think that it is. But i think they’re being very, very, very cautious about curating what comes out,” Swecker suggested.

Rep. Thomas Massie (R-Ky.), who President Trump roasted in a Christmas Day message, fumed about the volume suddenly growing to 1.7 million after the deadline for release.

“And they still expect you to believe this involves only two guilty people,” he posted.