DUBAI (Reuters) - An al Qaeda-linked group refused a ransom offer before beheading U.S. hostage Nicholas Berg in Iraq two months ago, an audiotape purporting to come from their leader Abu Musab al-Zarqawi said.

"Some intermediaries tried to save this parasite (Berg) by offering whatever sums of money we wanted, and despite our great need for money for jihad (holy war) we chose to avenge our Islamic nation," said the voice on the tape, found on the Internet Thursday.

The voice on the tape posted on Islamist Web sites resembled that on a tape attributed to Zarqawi last month in which he vowed to assassinate Iraqi Prime Minister Iyad Allawi.

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