Three unidentified beheaded bodies have been found on a road north of Baghdad, US and Iraqi sources say.
They were discovered by members of the Iraqi National Guard, dumped in nylon bags near Dijiel, about 40km (25 miles) from the capital.
There are conflicting reports as to whether the male corpses are those of Arabs or foreigners.
Iraqi police were quoted as saying the bodies bore tattoos with Arabic or Turkish writing.
Dead 'for days'
The US military said the bodies appeared to be those of Arabs, but Reuters news agency quoted Iraqi security forces as saying the dead men were believed to be foreigners.
A Turkish hostage, Aytullah Gezman, has reportedly been freed
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Police said two of the bodies had tattoos written in the Roman alphabet - one reading "HECER" and the other the letter "H", while the third body had tattoos written in Arabic but the words were foreign, Reuters reported.
"The bodies were unrecognisable and it seems they were killed several days ago," police Lieutenant Colonel Hameed Ahmed was quoted by AFP news agency as saying.
One report said the heads were found strapped to the backs of the bodies.
At least 11 non-Arabs and four Arab nationals are being held hostage in Iraq, according to Reuters.
In other developments:
- A Jordanian transport firm halted its operations in Iraq after a group called Lions of the Monotheism Brigade threatened to kill employee Khalifa Breizat, whom it said it was holding captive
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Italian Foreign Minister Franco Frattini, on a visit to Qatar, called on militants in Iraq to free Italian aid workers Simona Pari and Simona Torretta, abducted on 7 September. Mr Frattini ruled out bowing to kidnappers' threats
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Turkish truck driver Aytullah Gezman, seized in Iraq in July, was reportedly freed.