Nepal's army is still searching remote western mountains for 76 troops missing after a major attack by Maoist rebels.
The army said that at least 40 soldiers were killed by rebels who attacked their army base in the Kalikot district on Sunday. An army officer says a massive search is being carried out for the missing troops.
Maoist rebels say they have killed 159 soldiers and captured 50, a claim rejected by the army. The rebels also say they lost 26 guerrillas and several more are wounded.
United Nations officials have urged the guerrillas to treat any captives safely.
The casualties are the largest this year between the Nepal Army and Maoist rebels, who have been fighting since 1996 for a communist state.
Some information for this story provided by AFP and Reuters.