According to the Red Cross, some 250,000 civilians are trapped in the 115-square mile (300-square kilometer) area where the rebels have been boxed in by advancing troops. The government puts the number at about 120,000.

The Defense Ministry said in a statement that more than 100 civilians including 16 children fled the war zone and ``sought protection with security forces'' on Saturday.

They included 63 people who arrived in Visuamadu town, while 43 others made their way in two boats across the choppy waters off Mullaittivu toward Pulmoddai town, it said.

Mullaittivu was the final city to be recaptured by government troops from the Tamil Tigers last Sunday. With its fall, the insurgents no longer control any major urban areas and are now confined to the jungles and villages along the northeastern coast.

On Saturday, the Sri Lankan military claimed it destroyed an explosives-laden rebel boat heading on an apparent suicide mission toward a naval blockade along the coast.

It gave no other details of the Friday incident, and the rebels did not immediately respond to the claim.

The military believes it is now close to destroying the Tigers, who have been fighting since 1983 for a separate homeland for ethnic minority Tamils in the north and the east.

On Thursday, President Mahinda Rajapaksa urged the rebels to let civilians leave the conflict zone by Saturday and guaranteed safe passage to all noncombatants. Although the 48-hour period did not amount to a cease-fire, the government was expected to step up its offensive starting Sunday, which aid workers said would lead to more civilian casualties.

There are no clear figures for how many people have died in the recent fighting around Mullaittivu. The government has barred most journalists and aid workers from entering the conflict area.

The government denies reports that more than 300 civilians have been killed.

Human rights groups accuse the rebels of holding the civilians hostage and the military of launching heavy attacks in civilian-filled areas, including a government-declared ``safe zone.''

UNICEF said many children some just months old have been injured, killed or are living in poor conditions.

More than 70,000 people have been killed in the civil war, which grew out of complaints by Tamils, who have suffered decades of marginalization at the heads of successive governments controlled by the Sinhalese majority. Published: Sat Jan 31 11:20:41 EST 2009

He denied reports that more than 300 civilians were killed in recent fighting and accused the rebels of forcibly recruiting civilians, giving them two or three days of training and putting them on the front line as cannon fodder.

``We have not targeted civilians and we will not target civilians,'' he said.

Tamil Tiger spokesman Balasingham Nadesan said the government has stepped up artillery attacks on civilian areas, leaving at least 28 people dead Friday.

``Only a permanent cease-fire mooted by the international community and (ensuing) negotiations would resolve the conflict,'' he said on a pro-rebel Web site, TamilNet.

Human rights groups accuse the rebels of holding the civilians hostage and the military of launching heavy attacks in civilian-filled areas, including a government-declared ``safe zone.''

UNICEF said many children some just months old have been injured, killed or are living in poor conditions.

More than 70,000 people have been killed in the civil war, which grew out of complaints by Tamils, who have suffered decades of marginalization at the heads of successive governments controlled by the Sinhalese majority.

Associated Press reporter Ravi Nessman contributed to this report. Published: Sat Jan 31 03:01:48 EST 2009

http://www.youtube.com/watch?v=QfxSDFkhZ6A More... Published: Sat Jan 31 10:06:57 EST 2009