The researchers concluded that "end-of-life decisions" (ELDs) are common practice in the Flanders area of Belgium where the study was carried out.

Perhaps less attention is given to requirements of careful end-of-life practice in a society with a restrictive approach than in one with an open approach that tolerates and regulates euthansia

Dr Luc Deliens, Free University Brussels

The number of deaths which followed an ELD was similar to that found in Holland, where euthanasia has not been a criminal offence since 1994.

The researchers also concluded that the "rate of administration of lethal drugs to patients without their explicit request is similar to Australia" - where the first act of legal euthansia by administering a lethal injection was carried out in 1996.

Lead researcher Dr Luc Deliens, from the Department of Medical Sociology and Health Sciences at the Free University Brussels, said the study raised questions about why more doctors in Belgium and Australia than in Holland intentionally end the lives of their patients without an explicit request.

"Perhaps less attention is given to requirements of careful end-of-life practice in a society with a restrictive approach than in one with an open appraoch that tolerates and regulates euthansia," he said.

The British Medical Association held a consensus conference earlier this year to debate the issue of euthansia, and a wide range of views from within the medical profession were presented.

A BMA spokesperson said: "Doctors made it quite clear that they do not want to seek a change in the present laws governing euthanisa and physician assisted suicide.

"We remain strongly opposed to the practices."