"The final push to Bagdad is now on," said the senior officer.

"The Baghdad division of the Republican Guard is irrelevant. The 3rd and 4th divisions of the Iraqi army are in the bag."

He said Iraqi soldiers were "voting with their feet" and fleeing the US armour as it advanced near Al-Kut, around 150 kilometres (90 miles) southeast of the Iraqi capital.

Marine units had squeezed Al-Kut from the south and northwest, cutting off the main road to Baghdad and trapping defenders in and around the town.

US planes were bombing Iraqi positions inside Al-Kut as the marines regrouped for more fighting during the night.

Medics were seen moving toward the front in preparation for casualties, which had been light in the first phase of the battle.

At US Central Command headquarters in Qatar, US Brigadier General Vincent Brooks also told a press briefing, "The Baghdad Division has been destroyed," but an Iraqi military spokesman strongly denied it.

SPACE.WIRE