Israeli forces have stepped up their military offensive against Palestinian militants in the Gaza Strip.
Israeli tanks moved into the northern Gaza Strip late on Wednesday, seizing open ground near the border and continuing southwards.
The town of Beit Lahiya has borne the brunt of some of the heaviest ground fighting, and air strikes.
Large numbers of militants have been seen moving through the town's streets looking for ways to attack the tanks.
Most of the dead and wounded have been militants, but ordinary Palestinians fear they will be caught in the cross-fire.
Thursday saw the worst toll so far, with at least 22 Palestinians and one Israeli soldier reported killed.
Israel's operations began largely in the south in a bid to free a soldier captured by militants last week.
But the Israeli army says it wants to create a buffer zone that will stop militants firing rockets into Israel.
The militants for their part say their missile launches are a response to Israeli army and air force attacks.