The Gulf-based Al Jazeera channel on Tuesday broadcast a tape, which it believes carries the voice of Al Qaeda leader Osama bin Laden, urging Iraqis to resist US troops.
The speaker asked Iraqis to look at the Al Qaeda's experience in fighting US troops in Afghanistan and told them to expect massive bombardment from the air.
He advised them to draw the US troops into urban warfare and then carry out suicide attacks.
The speaker criticised the heads of Arab nations who were supporting the US against Iraq and said the interests of Muslims was greater than anything else and urged all Muslims to oppose the US.
US State Department spokesman Richard Boucher, in a statement broadcast on the channel after the tape was played, said the tape proved Al Qaeda is still a threat, and not just to the US but also some nations in the Gulf region.