People displaced in Army operations in September 1996, visited the town on 9 February.
People say almost all buildings in the town are damaged and many bodies lie in the streets.
The Sri Lankan government denied that the town has been captured by the Tigers and took 42 journalists into the area on 18 February. The Army believes that Operation Jayasikurui is at a crucial stage having overrun the south and east access roads to Mankulam. Observers say capture of the Jaffna road splitting the Vanni would drastically affect LTTE recruitment and supply lines curbing Tiger operations in the eastern province. The Army is said to be approaching Vavunikulam, four miles west of Mankulam on the road to Mallavi and Thunukkai where refugees fleeing the fighting are assisted by international relief agencies. Fighting in the area would mean further displacement.