Israeli military sources said Israeli forces opened fire at two men crawling towards the fence in an area in the central Gaza Strip that the army had declared off-limits to Palestinians.
A Hamas spokesman said the men were members of the group and were killed by tank fire while planting a bomb that was to be used against an Israeli patrol.
On Saturday, troops killed a resistance fighter reported to be a deputy leader within the al-Aqsa Martyrs Brigades.
Thair Abu al-Kamil was buried alive when troops bulldozed a building he was holed up in. The killing occurred during a raid on the West Bank town of Jenin.
Residents of the town later staged a demonstration in protest against the killing.
Israeli troops killed al-Kamil's brother and demolished his home a month ago in the Jenin refugee camp.