The soldiers were members of a bomb disposal team

They are Sapper Luke Allsopp and Staff Sergeant Simon Cullingworth, whose deaths prompted controversy when Tony Blair claimed they had been executed.

Arab satellite television station al-Jazeera had broadcast pictures of the men's bodies lying near their overturned Land Rover, drawing widespread condemnation from military and political leaders.

Following the discovery of the bodies, an Ministry of Defence (MoD) spokeswoman expressed its "deep regret".

It said: "[The] cause of death is not yet known but an investigation is ongoing and execution is a possibility."

The men, who both came from Essex and were members of a bomb disposal unit of the 33 (EOD) Engineer Regiment, went missing on 23 March after an attack near Al Zubayr.

'Atrocity'

The prime minister was criticised by the family of Sapper Allsopp after he claimed the Iraqi regime executed the 24-year-old, and 36-year-old Staff Sgt Cullingworth.

It makes a big difference to us knowing that he died quickly Nina Allsopp

At a joint news conference in the US with George W Bush he said: "If anyone needed any further evidence of the depravity of Saddam's regime, this atrocity provides it."

Sapper Allsopp's family accused the government of lying and said they had been told by senior officers that he died instantly in combat.

According to the Daily Mirror newspaper Sapper Allsopp's sister Nina said: "His Colonel told us he was not executed we just can't understand why people are lying."

She added: "It makes a big difference to us knowing that he died quickly."

'Brutal fashion'

After the family's criticisms, the prime minister's official spokesman acknowledged there was not absolute proof the men were executed.

But he said "every piece of information points towards the men having been executed in a brutal fashion".

Armed forces minister Adam Ingram later spoke of Mr Blair's regret at the hurt caused by the comments.

He denied their deaths had been used for propaganda purposes and said: "This will weigh heavily on him, the fact he's done that, and he'll find a way to deal with this."