'We will waste your cash and kill your men' New bin Laden tape threat.

Byline: By Mark Ellis 

OSAMA bin Laden has vowed to attack America and its allies "everywhere" in a new tape.

The 19-minute message, posted on an Islamic militant website, defended targeting civilians.

And the al-Qaeda mastermind warned President Bush and his supporters that the terrorists would fight on "until we waste all your money and kill your men".

He praised Abu Musab al-Zarqawi, who was killed three weeks ago in Iraq by a US air strike.

Bin Laden described him as the "lion of holy war" and also advised Bush not to be "too happy" about the death of the Jordanian militant.

A speaker on the tape, believed to be bin Laden, claimed "the banner hasn't dropped but has passed from one lion of Islam to another lion". However, the audio message - bin Laden's fourth this year - also hinted at a rift between him and Zarqawi over tactics.

Bin Laden addressed "those who accuse Abu Musab of killing certain sectors of the Iraqi people" - referring to suicide bomb attacks on Iraqi Shias.

He said: "Abu Musab had clear instructions to focus his fight on the occupiers, particularly the Americans, and to leave aside anyone who remains neutral.

"But for those who refused [neutrality] and stood to fight on the side of the crusaders against the Muslims, then he should kill them whoever they are, regardless of their sect or tribe, for supporting infidels against Muslims is a major sin."

Zarqawi's strategy of attacking Shia civilians in an attempt to spark a Shia-Sunni civil war in Iraq was criticised, even among some fellow Islamic extremists.

It was apparently a source of some tension between him and al-Qaeda's leadership, to which he had sworn allegiance.

The tape also revealed the modest size of Zarqawi's group when they began operating in Iraq.

Bin Laden said: "He appeared with a group of believers.

"They were 17 men - not 17 armies."

The tape shows an old still picture of bin Laden and moving images of Zarqawi.

No new video images of the al-Qaeda leader have appeared since October 2004.

Last week, a video was broadcast apparently showing the deputy leader of al-Qaeda, Ayman al-Zawahiri, in which he paid tribute to Zarqawi and said his death would be avenged.

Zawahiri said President Bush should return Zarqawi's body and that Jordan's King Abdullah II should allow the militant's family to bury him.

However, the Jordanian government have said they will never allow Zarqawi to be buried in his homeland.

Their pledge followed the triple suicide bombing in Amman hotels that killed 60 people last November.

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WARNING: Bush was singled out by bin Laden