The five permanent members of the UN Security Council - Britain, France, Russia, the United States and China - are all named as allowing companies to sell weapons technology to Iraq.

The dossier says 24 US firms and 17 British companies sold weapons to Iraq. Other countries include Germany, which is opposed to the war, with 80; France, who vetoed the plan, with eight; Russia six; Japan five; Holland three; Belgium seven; Spain three; and Sweden two.

Big-name firms include Hewlett-Packard, Siemens and Saab.

Tam Dalyell, a British Labour MP who has a copy of the report, has independently verified the contents of the UN dossier. Mr Dalyell said: 'This dossier [exposes] the true nature of Western interests. It comes as no surprise that China is involved in Iraq because the West are already involved.'

It is understood that foreign firms that traded nuclear, biological, chemical, rocket and conventional weapons technology with Iraq in breach of UN resolutions after 1991 may face prosecution or fines under international conventions.

According to the report - by Iraqi officials - Huawei supplied 'optic fibre and switching equipment' to the Iraqi air defence in 2001 and last year.

'Huawei was known to be covertly installing a 'super-radar' capable of tracking 'invisible' stealth bomber aircraft,' a top-level China intelligence analyst told the Post.

'This is state-of-the-art technology and allowed the Iraqi military to pinpoint the previously invisible stealth bombers,' said the source, who asked not to be named.

Huawei Technologies was contacted by the Post about the series of allegations, including the supply of weapons of mass destruction technology to Iraq.

Huawei Technologies spokesman Fu Jun denied the claims, saying: 'Huawei has never supplied equipment to Iraq.

'We have never been involved in developing any radar technology.

'In 1999, Huawei, along with other international companies, supplied bids for two civilian-use telecommunications projects in Iraq. After direct consultation with the UN, one contract was eventually approved.

'In the end, Huawei proactively withdrew from both projects before they commenced after careful consideration.'

Hong Kong-based Steve Vickers, president of International Risk, prepared a detailed assessment of the Huawei matter for the Post.

'By knowingly supplying equipment to the Iraqi military establishment - specifically its air defence command - Huawei caused a problem by angering the US authorities,' wrote Mr Vickers in his analysis.

'This is because the US and British forces have been engaged in a prolonged military exercise with the enforcement of a no-fly zone over northern and southern Iraq.

'As a consequence, Huawei has been the subject of some special focus and monitoring by the US government, which has reportedly been investigating its overseas activities.'

It has been reported that Huawei and other Chinese companies had applied for UN permission to sell 60 contracts related to telecommunications equipment to Iraq, and that around 35 of these contracts were approved.

Mr Vickers said: 'Huawei is believed to have received backing from the Chinese government, which has apparently sought to protect Huawei to some extent.

'The company is a leader in the export of high technology and the Chinese government has lent its full support to turning Huawei into one of its top companies.

'The technology that Huawei supplied was telecommunications related equipment rather than weapons-related systems.

'The US destroyed the facilities in which the equipment was being installed so it would not be deployed in conflict.

'Huawei had submitted an application to the UN to supply equipment worth around US$34 million (HK$265 million). Whether this figure included the equipment that Huawei discreetly shipped to Iraq is not known, but the sales appears to be in the tens of millions of dollars.'