'Finding Neverland' features two men who say they were sexually assaulted by the singer.

The estate of Michael Jackson has rejected fresh claims of abuse against the singer, which are made in new documentary Finding Neverland.

The documentary is due to premiere at the Sundance Film Festival later this month. It features two men, now in their 30s, who claim they were aged seven and 10 when they were assaulted over a “long-running” relationship with Jackson. The men claim their families were befriended by Jackson to help cover up his abuse.

A statement issued by Jackson’s estate says: “This is yet another lurid production in an outrageous and pathetic attempt to exploit and cash in on Michael Jackson.”

Directed by Dan Reed, Finding Neverland is named after the ranch in Santa Barbara, California, where Jackson lived from 1988 to 2003. Police raided the ranch in 2003 over claims that Jackson had molested a boy aged 13. The case came to trial in 2005, with Jackson acquitted of all charges.

The film also shares a name with the 2004 drama about the life of Alice In Wonderland author JM Barrie, which starred Johnny Depp.

Publicity material for Finding Neverland says the film “crafts a portrait of sustained exploitation and deception, documenting the power of celebrity that allowed a revered figure to infiltrate the lives of starstruck children and their parents.” Director Reed won a Best Factual Director Bafta in 2015 for his Channel 4 documentary The Paedophile Hunter, which exposed paedophile Stinson Hunter’s network.

Jackson died in 2009 aged 50 from an overdose of prescription medication drug Propofol.