A missing two-year-old boy who was seen being led out of a Virginia church by an has been found safe and a 44-year-old woman has been charged with abducting him.

Noah Gabriel Trout was found safe on Monday afternoon around 1.30pm, according to the Giles County Sheriff's Department.

He was found at the home of Nancy Fridley, about 75 miles away from the church.

The 44-year-old has been charged with abducting Noah, who has since been reunited with his family.

It's unclear if Fridley is known to Noah or his family.

During a press conference, Giles County Sheriff's department said investigators tracked a person of interest to a home in Clifton Forge, Virginia, according to Fox19.

After conducting surveillance there, they found a boy who matched Noah's description. Although Noah 'seemed fine', he was taken to hospital for evaluation.

Noah disappeared on Sunday and was last seen being led away from the nursery at Riverview Baptist Church in Ripplemead, which is near the border of West Virginia, by a woman.

Deputies and the Virginia State Police issued the Amber Alert for Noah at 7pm. Sunday, believing the boy to be in 'extreme danger'.

An image taken from surveillance footage shows Noah being led out of the church building by an unknown woman.

The woman is described as wearing a blue jacket, blue jeans, black beanie and black tennis shoes.

Officials would not comment further on the investigation.