"This is the new front line," an army official said as the sound of explosions and automatic gunfire could be heard from the sliver of jungle where Sri Lankan government troops have cornered the rump of the once-powerful Tiger rebel army.

Puttumatalan was the last supply point left to the Liberation Tigers of Tamil Eelam (LTTE) after a massive military offensive swept through the mini-state they had set up in the island's north.

But the coastal village fell to government forces earlier this week, leaving nowhere for boats to bring in provisions for the depleted rebel force and evacuate the injured.

On Friday, the military chose Puttumatalan to showcase their successes and seemingly imminent victory over the LTTE by bringing in some of the journalists who have long been denied independent access to the combat zone.

A one-day tour, organised under strict military supervision, began with a military flight out of the capital, Colombo, followed by a helicopter ride to the LTTE's former political capital Kilinochchi and then delivery by armoured car to Puttumatalan.

The drive from Kilinochchi revealed scenes of total devastation, as the armoured vehicle passed through deserted villages where every structure bore the scars of months of intensive fighting.

"Both sides are shelling us," said an elderly man who was one of a small group of refugees getting out of the conflict area.

The military prevented any lengthy interaction between reporters and the refugees, with one soldier warning: "They could be suicide bombers".

No access was granted to the more than 100,000 desperate civilians who in recent days have fled the tiny area still under LTTE control, carrying their children and few belongings as they waded through waist-deep water to cross into government territory.

Friday's tour was the first one organised for journalists since the mass civilian exodus began and the military was at pains to deny claims that its final push to eliminate the rebels was raising the civilian death toll.

"The troops have been asked to move cautiously," said military spokesman Brigadier Udaya Nanayakkara, adding the rebels were holding non-combatants still trapped in the area as human shields.

"The biggest challenge is to rescue the civilians without casualties," Nanayakkara said.

The United Nations has estimated that as many as 50,000 people may still be trapped in the conflict zone.

Nanayakkara said the remaining Tigers had dressed themselves in civilian clothes and were manning a front line just 200 metres (yards) away.

Puttumatalan is part of Mullaittivu district, which housed the LTTE's military headquarters.

The region was devastated during the December 2004 tsunami, but the Tigers were extremely wary of allowing anyone into the area for fear of opening their military facilities to scrutiny.

A plume of smoke rising from beyond the front line suggested that the rebels may soon have nothing left to show for their decades-long war.

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