The Liberational Tigers of Tamil Eelam guerrilla group Tuesday denied it was responsible for the massacre of 45 Sinhalese villagers in northern Sri Lanka and said the attack might have been "the dirty work" of rival Tamil factions.

The denial from the Liberational Tigers, known as LTTE, came a day after an estimated 75 assailants armed with guns and knives attacked the sleeping jungle hamlet of Makongaskada, near the town of Vavuniya, 130 miles northeast of Colombo, in Northeastern Province.The attackers woke up residents, dragged them from their homes and shot or stabbed to death 21 men, 12 women and 12 children, according to military officials.