Iran said Tuesday 16,500 Iraqis were killed or wounded in a new offensive in southern Iraq. But Baghdad maintained the Iranians were defeated.

Neither side reported any major clashes Tuesday, one day after Iraq declared a "decisive victory" and claimed the invading Iranians had retreated, leaving behind hundreds of bodies.

Also Tuesday, Iranian gunboats attacked a Singapore-flagged tanker in the northern Persian Gulf in their third strike against a merchant vessel in four days, sources said.