The tape follows one released earlier this week in which the al-Qaeda leader praised a Nigerian man accused of a failed attempt to blow up an airliner heading for Detroit on Christmas Day.

'Grave repercussions'

In the new recording, bin Laden says "all the industrial states" are to blame for climate change, "yet the majority of those states have signed the Kyoto Protocol and agreed to curb the emission of harmful gases".

"Noam Chomsky was correct when he compared the US policies to those of the Mafia"

Osama bin Laden,
al-Qaeda leader

He continued: "However, George Bush junior, preceded by [the US] congress, dismissed the agreement to placate giant corporations. And they are themselves standing behind speculation, monopoly and soaring living costs.

"They are also behind 'globalisation and its tragic implications'. And whenever the perpetrators are found guilty, the heads of state rush to rescue them using public money."

The Kyoto Protocol, a UN treaty aimed at combating global warming, was adopted in December 1997 and has since been ratified by 187 states, but not by the US congress.

Although a signatory to the agreement, the US under Bush refused to ratify the treaty, saying that it should contain binding goals for developing countries to reduce emissions as well as those for industrialised nations.

Targeting US dollar

In the new recording, bin Laden said: "Noam Chomsky [the US academic and political commentator] was correct when he compared the US policies to those of the Mafia. They are the true terrorists and therefore we should refrain from dealing in the US dollar and should try to get rid of this currency as early as possible.

"I am certain that such actions will have grave repercussions and huge impact."

While continuing to attack America, bin Laden's comments mark a shift from his earlier, more regionally focused commentary.

In his previous tape, bin Laden warned that there would be further attacks on the US unless Barack Obama, the current US president, took steps to resolve the Palestinian conflict.

The Obama administration dismissed bin Laden's comments on the earlier tape and said intelligence analysts had not confirmed that the voice was that of bin Laden.