Black Watch enjoyed a homecoming in Dundee after the Iraq war

The Royal Scots and the Black Watch are among those to be wound up, according to the Sunday Telegraph newspaper.

The plan, which is unconfirmed, would follow the withdrawal of 9,000 troops from Northern Ireland due before April 2005, the paper says.

But the Conservatives say the cuts are a "disgrace" and compromise security.

Basra assault

If the reported proposals were enacted in full it would be the most radical overhaul of British fighting forces since World War II.

The famous Scottish regiment Black Watch formed part of the 7th Armoured Brigade that fought in Iraq earlier this year and led the attack on Basra, the country's second city.

The Royal Scots is the Army's oldest infantry regiment, formed in 1633.

Other regiments named by the Sunday Telegraph include the King's Own Scottish Borderers, the Prince of Wales's Own Regiment of Yorkshire, one Irish Guards battalion and one Gurkha battalion.

There are no circumstances that would merit a cut to the infantry at a time when the world has never seemed more dangerous Nicholas Soames Shadow defence secretary

A White Paper is due to be published within weeks on the future of the armed forces and Defence Secretary Geoff Hoon has hinted there could be a reduction.

In June, he said technology was the key to success and "measuring the capability of our armed forces by the number of units will no longer be significant".

The Ministry of Defence said the latest report was speculation and a spokeswoman said: "The secretary of state spoke about how the armed forces might become more streamlined.

"He did not release any names of units which might be affected. Until the White Paper is published we cannot speculate."

She added: "He did say we would have to make tough choices to ensure we are best equipped to meet the new challenges facing us."

Shadow defence secretary Nicholas Soames told the Sunday Telegraph: "This is an absolute disgrace. There are no circumstances that would merit a cut to the infantry at a time when the world has never seemed more dangerous."