The al Qaeda has claimed responsibility for the Madrid train bombings, the Daily Telegraph reports.
The report quoted Arabic newspaper Al-Quds al-Arabi as having received an email at its London office from the Brigade of Abu Hafs al-Masri in the name of al Qaeda claiming responsibility.
The email said the brigade's 'death squad' had penetrated 'one of the pillars of the crusade alliance, Spain'.
"This is part of settling old accounts with Spain, the crusader, and America's ally in its war against Islam," it said.
The message referred to last year's attack on Italian paramilitary police serving in the US-led coalition in Iraq.
"When we attacked the Italian troops in Nassiriyah and sent you and America's agents an ultimatum to withdraw from the anti-Islam alliance, you did not understand the message. Now we have made it clear and hope that this time you will understand," the statement said.
"We, at the Abu Hafs brigades, have not felt sad for the so-called civilians," it said. "Is it OK for you to kill our children, women, old people and youth in Afghanistan, Iraq, Palestine and Kashmir? And is it forbidden to us to kill yours?" the claim asked.