"The Islamic Emirate categorically denies the U.S. allegations about the use of white phosphorus by its mujahideens, and we urge all humanitarian organizations to carry out their own independent investigations to condemn and shame the perpetrators of such criminal activities," the Internet statement said, adding that the Taliban "were offering their full cooperation in this matter."
While admitting the use of white phosphors by NATO forces in Afghanistan, a military spokesman, Col Greg Julian, had accused the Taliban themselves of using white phosphorus as a weapon against people.
An undated Taliban video that was distributed in March 2008 had shown pictures of what appears to be an attack on Taliban strongholds using white phosphorus.
The video, entitled: "The Rain of the Bombs" opened with footage showing the destruction caused by NATO attacks. Bodies of little children and other graphic pictures were shown on the video.