Jelaskan |} dari Kesaksian Nayirah

Usai invasi Irak dan pendudukan Kuwait, ada banyak laporan penjarahan di berbagai tempat. Tanggal 2 September 1990, dalam sebuah surat ke Sekretaris Jenderal PBB Javier Perez de Cuellar, perwakilan Kuwait untuk PBB, Mohammad A. Abulhasan, menulis:

Further to those of our communications which are intended to inform you of the actions perpetrated by the Iraqi occupation authorities in Kuwait in contravention of all international laws, and on the basis of confirmed information provided to us by the Government of Kuwait, we wish to draw attention to a phenomenon which has no precedent in history, namely, the Iraqi occupation authorities' organized operation for the purpose of looting and plundering Kuwait. It is impossible to compare this operation to any similar incidents or to provide an exact account thereof because it is in effect an operation designed to achieve nothing less than the complete removal of Kuwait's assets, including property belonging to the State, to public and private institutions and to individuals, as well as the contents of houses, factories, stores, hospitals, academic institutes, schools, and universities...What has occurred in Kuwait is the perpetration of an act of armed robbery by a State which has used its military, security and technical organs for that purpose.

Dalam surat itu, Abulhasan juga menyebutkan "pencurian semua peralatan dari rumah sakit swasta dan umum, termasuk mesin sinar X, pemindai dan barang-barang laboratorium." Tuduhan penjarahan ini juga dilontarkan oleh pengungsi yang melihat "tentara menjarah kantor, sekolah, dan rumah sakit dan mengambil pendingin udara, komputer, papan tulis, meja, dan bahkan inkubator bayi dan alat radiasi."  Douglas Hurd, Menteri Luar Negeri Britania Raya, menyimpulkan bahwa "cara mereka menjarah dan menghancurkan menunjukkan bahwa mereka tidak akan berlama-lama di Kuwait."

Penjarahan inkubator menarik perhatian media karena ada tuduhan bahwa bayi prematur dikeluarkan dan dibiarkan meninggal. Tanggal 5 September, Abdul Wahab Al-Fowzan, menteri kesehatan Kuwait di pengasingan, menyatakan dalam konferensi pers di Taif, Arab Saudi, bahwa "tentara Irak merebut hampir semua rumah sakit dan lembaga kesehatan Kuwait pasca-invasi" dan "tentara mengusir pasien dan secara sistematis mencuri peralatan canggih, ambulans, obat-obatan, dan plasma dari rumah sakit" sehingga menyebabkan 22 bayi prematur meninggal dunia. The Washington Post menulis tentang asal usul cerita bayi Kuwait:

The Kuwaiti baby story originated with a letter from a senior Kuwaiti public health official that was smuggled out of the country by a European diplomat late last month, according to Hudah Bahar, an architect who received the letter here in London. It was supplemented by information gathered from fleeing Kuwaitis and other sources by Fawzia Sayegh, a Kuwaiti pediatrician living here.

The letter claimed that Iraqi soldiers ordered patients evicted from several hospitals and closed down critical units for treating cancer patients, dialysis patients and those suffering from diabetes. Bahar and Sayegh said the Iraqis hauled sophisticated equipment such as dialysis machines back to Baghdad, part of the haul of cash, gold, cars and jewelry that is said by Arab banking sources to exceed $2 billion. Among the equipment taken were the 22 infant incubator units, they said.The Washington Post juga menekankan bahwa mereka tidak bisa membuktikan tuduhan tersebut karena Irak tidak mengizinkan akses ke Kuwait dan mengarantina para diplomat.

Tanggal 5 September, dalam surat terpisah ke Sekjen PBB, Abulhasan mengulangi klaim Fowzan:

We are informed by impeccable sources in Kuwait's health institutions that the Iraqi occupation authorities have carried out the following brutal crimes, which may be described as crimes against humanity: