The Liberation Tigers of Tamil Eelam vowed to fight on even if they lose more territory inside the area they want to establish as a separate nation for Sri Lanka's Tamil minority, reported Reuters.
In an e-mail interview with Reuters, B. Nadesan, the political head of Liberation Tigers of Tamil Ealam, said the group's "freedom struggle does not centre on a town or a city."
"Losing land and recapturing it is common. It is not the real estate that matters. Our freedom struggle will continue to create war towns until our struggle reaches its goal -- until we win," Nadesan was quoted as saying.
Nadesdan rejected President Mahinda Rajapaksa's precondition that the rebels surrender their arms before coming for peace talks, which the Tigers have offered, reported Reuters.
"A peace talk at this juncture would not be possible as government has asked the LTTE to lay down their arms and surrender," Nadesan was quoted as saying.
"We will teach a good lesson to the forces in this Kilinochchi battle," Nadesan said. "We are waiting for the time, place and setting to launch an offensive."
The LTTE has lost around 2,250 fighters so far in 2008, he said. The military puts the number at around 8,000. Both sides in the past have repeatedly distorted battelfield statistics to their advantage.
"Our military capabilities are intact and we have no difficulties in acquiring weapons," he said.
"We have confidence and we will regain the swathes of land."