The men were burned to death during a pro-government demonstration after they were accused of being rebels in civilian disguise.

The UN has urged both sides to begin talks

One of the rebel leaders, Sam Bockarie, says they will start to attack Freetown if President Ahmed Tehan Kabbah does not resign.

The Economic Community of West African States, (Ecowas) is due to meet on Monday to try to resolve the conflict.

News off the killings comes as fighting intensifies between the rebel forces and troops from the Nigerian-led intervention force, Ecomog.

Ecomog says it is in control of the key northern town of Makeni which rebels say they have taken.

Mark Doyle: Indications are both sides hold different parts of the town

Rebel forces have been attacking the town, 100 kilometres northeast of the capital, for the past three days.

People fleeing Makeni confirmed the rebels had entered part of the town, while other reports said Ecomog was defending the military barracks.

BBC West Africa Correspondent Mark Doyle says the attack is part of the most sustained offensive the rebels have mounted against the government since their military regime was expelled from power in February.

Mr Bockarie, known as "Maskita" (Mosquito) by his Revolutionary United Front, warned that the ousted junta members and renegade fighters would continue their offensive unless the government agreed to their terms.

"We are going to march into Freetown on New Year's Day... We have the will and the way," he added.

Direct talks

Mr Bockarie said the rebels demanded direct talks with the government and the immediate release of rebel leader Foday Sankoh, who is imprisoned awaiting an appeal against a death sentence handed down in connection with the 1997 rebel coup.

President Kabbah refuses to talk to the rebels

President Kabbah has refused to negotiate with the rebels, widely blamed for killing, maiming and raping thousands of unarmed civilians.

The government also refuses to free Mr Sankoh, although other rebels have been offered amnesty in return for laying down their arms.

The UN Security Council has urged the Sierra Leone Government to talk to the rebels.

Europeans evacuated

Dozens of British nationals have been evacuated from Sierra Leone and the United States has called on its citizens to leave.

Two Royal Air Force planes arrived in London on Christmas Day with 81 UK and other European nationals, including nine Italian priests.

Ecomog commander Major General Timothy Shelpidi: "The international community should rally round Sierra Leone"

The United Nations has sent 40 employees, about a third of its staff in Sierra Leone, to neighbouring Guinea.