'Winning Hearts and Minds'

"Civilians shot back at the Americans," said 30-year-old Ali Hassan, who was wounded by shrapnel in the battle. "They claim we are terrorists. So OK, we are terrorists."

The scars of the battle were today evident in Samarra. About a dozen cars lay destroyed in the streets, many apparently crushed by tanks, and buildings were strewn with bullet holes.

Six destroyed vehicles sat in front of the hospital, where witnesses said US tanks shelled people dropping off the injured. A kindergarten was damaged, apparently by tank shells. No children were hurt.

"Luckily we evacuated the children five minutes before we came under attack," said Ibrahim Jassim, a 40-year-old guard at the kindergarten. "Why did they attack randomly? Why did they shoot a kindergarten with tank shells?"

The aftermath of the weekend battle in Samarra, which the US has claimed was the deadliest since the war ended, today appeared murkier than first reports suggested, as residents of the central Iraqi city accused Washington of exaggerating its death toll.

The weekend also saw seven Spanish intelligence agents, two Japanese diplomats, a Colombian oil worker and two South Korean engineers killed in Iraq.

US officials said insurgents were targeting citizens of nations that support the occupation of Iraq in an effort to undermine public support for the operation.