TRANSIT CAMP T1-28, JORDAN, JAN. 22 -- Arab refugees fleeing Iraq today continued to tell of U.S. bombs exploding in residential neighborhoods, leaving civilians killed, wounded and homeless.

With journalists and other independent observers excluded from both sides of the war, it is impossible to confirm the stories of the refugees here. Iraq said 41 of its people had been killed and 191 wounded in the bombing until today. U.S. officials have said damage to non-military targets has been minimized.

The Iraqi casualty list, contained in a letter to U.N. Secretary General Javier Perez de Cuellar, said eight people had been killed and 46 wounded in Baghdad.

Iraq listed five dead and 72 wounded in Basra province, which borders Kuwait and, like Baghdad, has been a main target of the U.S.-led air strikes. More casualties were listed in other areas of Iraq, and one death was reported in occupied Kuwait. It was not clear whether the casualties listed were among military personnel, civilians or both.

"This is a black day," said Majed Mohammed, a burly Egyptian auto mechanic, who spoke of the scene in Fallujah, a city about 60 miles west of Baghdad, where the U.S.-led bombing reportedly has targeted a chemical plant. "I saw corpses on the main street," Mohammed said. "We took some of the dead and wounded to Fallujah General Hospital. There were many children, five- and six-year-olds among them," he said.

The refugees reaching this camp at the Jordanian-Iraqi border could give no organized casualty figures in their street-level accounts of the bombing. But they spoke of serious damage to civilian neighborhoods adjacent to military, political and industrial sites. Even those who are unsympathetic to President Saddam Hussein -- such as many of Iraq's Egyptian guest-workers -- expressed anger at the bombing and its effects on civilians.

"What is the sin of the Iraqi people?" one man asked repeatedly. Of the bombing, he said: "This is total destruction. The skies above Baghdad are red. Revenge should not be taken against Iraq, but against Saddam."

"This is not a war," Mohammed said, through clenched teeth. "This is the annihilation of a Moslem people. Yes, I am Egyptian, {but} take your hands off Iraq."

Baghdad radio repeated claims today that U.S. planes had struck Najaf and Karbala, cities sacred to the world's Shiite Moslems, but it said all was well in Baghdad, Basra and Mosul, three cities that have been major allied targets. The radio said word of the alleged attacks would inflame the sentiments of Moslems and lead to suicide attacks against Western targets. U.S. officials have said Moslem shrines would not be attacked.

The radio quoted Saddam as saying that attacks on the major cities have been repulsed. "The planes have come, we have downed them, destroyed them and now they are toys in the hands of our children," the radio quoted Saddam as saying.

The U.S. armed forces have said allied pilots are dropping their weapons accurately on military, industrial and political targets, and have specified that if the fliers cannot do so, they return without attacking.

"This is all propaganda," charged Mohammed. "If only military centers were being hit, we would not have been afraid and we would not have come here."

An Indian construction-firm executive, Mundar Bey Singh, said he had seen U.S. cruise missiles accurately strike targets in Baghdad.

"The bombing was accurate," according to Singh, who said he had served as a fighter pilot in the Indian air force.

"Most of the damage was done by the cruise missiles, not the planes," he said.

A Jordanian who said he had been living in the Kuwaiti city of Al Ahmadi said only military targets were being singled out for concentrated bombing in Kuwait.

"We were afraid," said Hamad Said. "We had no lights in our homes. We were so scared that we ran to the door of a shelter, but there was no room," he said.

Issam Mustafa, 21, a Jordanian medical student, said that he worked at the emergency room of Baghdad's Medical City Hospital last Thursday and that one ambulance arrived with a woman whose left arm had been severed, two children with severe burns and a 14-year-old boy, all injured by shrapnel that had hit their house.

"I was not on duty over the weekend, but I heard ambulances every half-hour," he said.

"Why do they want to destroy Baghdad, the capital on which all the Arabs depend for their force and protection?" asked Barakat Taleb, an English literature major at Baghdad University.

Eight refugees interviewed spoke of buildings that had collapsed, killing and wounding residents inside. A powdered milk processing plant was destroyed in the Akarkouf district of Baghdad, according to one.

Iraqi newspapers today carried pictures of the damaged milk plant and Jordanian television showed pictures of a church hit near the northern city of Mosul.

The only Iraqi encountered at the Jordanian border today was Muthanna Abu Ahmad, a 45-year-old taxi driver, who has been shuttling passengers from Baghdad to Amman for $750 each. He said a three-story house was hit in Mahmoudiyah, north of Baghdad, and eight people in it killed.

"When the bombing starts, people leave their homes now and there are casualties in the streets, Abu Ahmad said. "We were not expecting this."

Food and water shortages, a loss of electrical power and lack of even standing space in many bomb shelters have driven many inhabitants "out of Baghdad to villages and the wilderness of the Iraqi desert.

Bruce Wolcott, 41, from Seattle, arrived here with three other Americans who are members of an anti-war group, and said he had heard attacks by B-52 bombers, which he said reminded him of time he had spent in Vietnam.