The Sri Lankan Ministry of Defence says the army has killed more than 100 Tamil Tiger separatists during a confrontation in the north of the island.

It says Sri Lankan troops were supported by artillery and helicopter gunships during heavy fighting and that 19 soldiers were killed. Sources in the north say that figure is higher.

The army is planning to hand 55 bodies to the Red Cross

This is the first serious clash between the two sides for a month. The upsurge in fighting began on Thursday morning, with the Tigers launching an attack on the front lines in the northern Kilinochchi District using machine-guns and mortars.

The army retaliated and the Defence Ministry says the army has recovered the bodies of 55 separatist fighters.

It says it is making arrangements to hand them back to the Tigers through the International Committee of the Red Cross.

There appears to be no advance on either side following the fighting.

The only crossing-point between the government-controlled areas and the Tiger-administered zone has been effectively closed.

Sri Lanka says Tamil Tigers suffered heavy casualties

The government has suspended the convoy which usually brings food to displaced people in the area and hasn't let anyone through in the past two days.

The Tigers, for their part, have only allowed people to cross into the government area three times in the past two months.

In a separate clash, the navy said its gunboats had destroyed three Tiger boats off the east coast at Kokilai and estimated up to 30 Tamil Tigers had been killed.

There is no independent confirmation of any of these reports. The last upsurge in fighting a month ago resulted in the army admitting to several casualties during its one-day offensive against the Tigers in the northern Mannar District.