``We have 40 verified cases,'' said Martin Dawyes, a UNICEF spokesman in the capital, Colombo. ``UNICEF is very concerned about the recruitment.''

Four cases were from tsunami survivor camps, and the others were recruited after the disaster from rebel-controlled villages in the island's north and east, Dawyes said.

One of the recruits was 13 years old and the others were 17, he said.

He said the U.N. organization complained to the rebel group last week over 29 specific cases, but the Tigers had not yet responded.

UNICEF said most of the villages where the recruitment took place were inland, and were not affected by the tsunami.

``We feel that this is not a direct campaign by the LTT to recruit tsunami survivors, but obviously there is an increase in the recruitment which is totally unacceptable.'' said Geoffrey Keele, another UNICEF spokesman.

``UNICEF had hoped that the LTT would have ended this practice, specially at a time like now when everybody have suffered so much,'' Keele said.

Sri Lankan Foreign Minister Lakshman Kadirgamar denounced the child recruitment, saying it was ``truly worthy of condemnation.''

Sri Lankan military officials confirmed the UNICEF report, saying the army also had encountered cases which they were reported to various child care agencies. The officials, speaking on condition of anonymity, gave no further details.

Tamil Tiger rebels did not return telephone messages.

UNICEF was focusing its efforts on providing relief for hundreds of thousands of survivors displaced by the tsunami, but was continuing to monitor alleged cases of child abuse and recruitment by the rebels, he said.

The Tamil Tigers fought a 19-year civil war against the government in an attempt to carve out a separate state for ethnic minority Tamils, accusing the majority Sinhalese of discrimination. The conflict killed more than 65,000 people.

The rebels and government signed a cease-fire in February 2002, but the truce is fragile and human rights groups say the insurgents have since recruited more than 3,500 children.

Two weeks ago, UNICEF charged that three children were taken by the rebels. But two of them, girls ages 11 and 12, were later reunited with their parents. The fate of the third was not known. The rebels denied any were recruited.

Peace talks broke down in April 2003 when the rebels withdrew after demanding more autonomy in Tamil-majority areas.

The U.S.-based Human Rights Watch said earlier this month the guerrilla group had enlisted more than 1,000 child soldiers since agreeing in 2003 to release and rehabilitate child fighters already among its ranks.

Although they released more than 1,000 child soldiers, ``forcible recruitment of children has intensified, and new recruits outnumber those released,'' said Human Rights Watch. Published: Wed Jan 26 11:43:50 EST 2005

But Sri Lankan government officials dominated the discussion, most of them sticking to staged presentations and sidestepping pointed questions on topics like corruption and distribution of funds. Published: Wed Jan 26 23:45:42 EST 2005

The guerrillas have demanded greater control over relief efforts in areas they control, in the country's north and east. have urged Sri Lanka's government to meet the rebels' demands.

With the encouragement of Norwegian peace brokers, the Tigers and the government have been discussing the creation of a joint body to oversee distribution of aid in rebel areas.

Foreign Minister Lakshman Kadirgamar said no deal had been reached yet.

``It is an ongoing process,'' he said.

The guerrillas have repeatedly accused the government of obstructing aid deliveries to rebel-controlled areas. The government has denied the allegations, saying it was bending over backward to give the rebel zones their fair share.

The death toll from the Dec. 26 tsunami in Sri Lanka varies widely between government departments, from nearly 31,000 to more than 38,000. About 1 million people were displaced.

International aid workers have said they are satisfied with the relief cooperation by the Tigers and the government, and that all refugees are being adequately fed and cared for.

The Tamil Tigers fought the Sri Lankan army to a standstill between 1983 and 2002. The 2002 truce has largely held, but it appeared increasingly fragile in the weeks before the tsunami. Published: Wed Jan 26 11:55:49 EST 2005