"UNICEF has been informed by reliable sources that there have been at least 90 deaths due to tsunamis," the UN children's agency said in a statement from Yangon.

"The government has also reported that 17 coastal villages were destroyed," it said, adding that authorities had privately acknowledged that the casualty figure would likely rise.

The military junta, which rarely releases comprehensive details from natural disasters, held a press conference Tuesday to set the official death toll at 36.

Casualties are reported heaviest in Ayeyarwaddy division to the southwest of Yangon and in southernmost Tanintharyi division which borders Thailand. Rakhine state in the west also reported casualties, with the Co Co islands off the coast particularly hard hit, the UN said.

No details on the destroyed villages were provided, although it said several fishing boats remain unaccounted for.

The world body said it had extended offers of basic humanitarian assistance to the government including the distribution of medical supplies, clean water and food.

"No assistance has been requested at this juncture."

Earlier a UN official told AFP there was particular concern about fishing communities and the ethnic Salone and Moken, commonly referred to as sea gypsies.

Myanmar's 2,830 kilometres (1,758 miles) of coastline is only marginally developed for tourism, and an official told AFP no foreign tourists were among the casualties, although that could not be immediately confirmed.

The disaster has left nearly 30,000 people dead across Asia.

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