A number of children were killed or wounded, the rebels say (Photo from rebels)

A spokesman for the Tiger rebels said it was a fishermans' village and he said that fifteen civilians were killed.

An airforce spokesman said it was impossible to accurately assess the damage after the bombing run but he said that shortly after the attack rebels were heard on radio airwaves calling for doctors and vehicles to treat and evacuate their wounded.

The target was to the north of Mannar in the north west of Sri Lanka - an area under rebel control.

The military says it has photographs to prove it was a base of the Sea Tigers.

The Tigers said the area bombed was not a base but a fishing village and they said the bodies of fifteen civilians were recovered and another twenty five were wounded.

Bishop visits hamlet

Bishop of Mannar Rev Rayappu Joseph who visited Padahuthurai hamlet told BBC that it was completely destroyed by bombardment

He said villagers had run away from the hamlet and taken shelter in schools.

Bishop Joseph said that he saw thirteen bodies.

Asked whether there is LTTE presence in the area, he said, that there are no signs of LTTE occupation in the hamlet.

Kilinochchi Hospital

District Medical Officer, Kilinochchi, Dr.S.Sadanandan said twenty five people had been admitted to hopital.

"Majority of them are women and children", he said.

He said nine children under five five years among those admitted to hospital are in critical condition.

No dead bodies were brought into the Kilinochchi hospital, Dr.Sadanandan said.

The violence at the start of the New Year shows again how much strain the nearly four year old ceasefire agreement is under.

More than three thousand people were killed in fighting during 2006.

The government's defence spokesman Kehelia Rambukwella has said he hopes a final resolution to Sri Lanka's conflict will be found this year but he said the only way to achieve it was by defeating what he called terrorism first.