DUBAI (Reuters) - A group claiming links to the al Qaeda network has released a tape saying it, not Saddam Hussein (news - web sites) loyalists, was behind attacks on U.S. forces, but offered no evidence to back up the claims.

"I swear by God no one from his (Saddam Hussein's) followers carried out any jihad (holy struggle) operations like he claims...they are a result of our brothers in jihad," said an unidentified voice on a video tape aired by Dubai-based Al Arabiya television Sunday night.

The tape bore none of the hallmarks of bin Laden and al Qaeda messages previously aired on Arab channels. It was not peppered with Koranic sayings and it mentioned the Western calendar before the Islamic calendar.

The voice on the tape, which sounded slowed down for disguise, warned of an attack in the days to come that would "break the back of America completely."

It was not clear if it was threatening an attack in Iraq, where 148,000 U.S. troops are stationed, or elsewhere.

The only image on the tape was a still of an unidentified white-bearded man in a turban. A spokesman told Reuters the channel had received an anonymous call asking it to collect the tape from a location in Baghdad.

The voice said the "Armed Islamic Movement for al Qaeda, the Falluja Branch," a previously unheard-of name, was behind the attacks and that its members were dispersed all over Iraq.

U.S. forces blame Saddam loyalists for most of the attacks that have killed more than 30 U.S. soldiers since May 1.

Earlier this month, an audio tape said to be made by Saddam urged Iraqis to fight the U.S.-British occupation.

The rhetoric on the tape conforms with Baath Party style used by loyalists of the deposed Iraqi president.

"I think this is by local groups who share al Qaeda's aims but I don't think it is issued by the group led by bin Laden," Egyptian expert on Islamist groups Dia Rashwan told al-Arabiya.

Calling on U.S. forces to leave Iraq, the taped voice warns "the end of America will be at the hands of Islam."

The voice prayed to God "to grant success to our brothers who are dispersed in Iraq's governorates and in the countries of the world, (especially) Sheikh Osama bin Laden (news - web sites) and Mullah Omar" and stated the date as July 10, 2003.

Mullah Omar headed the Taliban government that harboured al Qaeda and was deposed by the U.S.-led war on Afghanistan (news - web sites).

"We don't have any way of proving or disproving what was said on that tape," a spokesman in Florida for the United States Central Command said.

(c) 2003 Reuters