"We refuse to comment on such unsubstantiated and groundless reports," the foreign intelligence agency's chief spokesman, Boris Labusov, told Interfax news agency.

Britain's Sunday Telegraph paper said Moscow had provided Baghdad with "lists of assassins available for 'hits' in the West", citing what it said were secret files found in Baghdad on Saturday.

Moscow also gave Baghdad details of arms deals with neighboring countries and intelligence on private conversations between British Prime Minister Tony Blair and other Western leaders, the right-wing weekly said.

The documents, which revealed "the extent of the links between Russia and Saddam", were obtained from the heavily bombed headquarters of the Iraqi intelligence service in Baghdad, it said.

The files, in Arabic, were mostly intelligence reports from anonymous agents and the Iraqi embassy in Moscow, it added.

The Iraqi embassy in Moscow refused to comment on the report.

SPACE.WIRE