KABUL, May 13 (Reuters) - Ninety-three children and 25 adult women are among a list of 140 names of Afghans who villagers say were killed in a battle and U.S. air strikes last week, causing a crisis between Washington and its Afghan allies. The list, obtained by Reuters, bears the endorsement of seven senior provincial and central government officials, including an Afghan two-star general who headed a task force dispatched by the government to investigate the incident. Titled "list of the martyrs of the bombardment of Bala Boluk district of Farah Province", it includes the name, age and father's name of each alleged victim. The youngest was listed as 8-day-old baby Sayed Musa, son of Sayed Adam. Fifty-three victims were girls under the age of 18, and 40 were boys. Only 22 were men 18 or older. The U.S. military continues to dispute the toll and a military spokesman said some of the names could be fake. The dispute over the number of dead has worsened tension between Washington and Kabul, despite apologies President Barack Obama and Secretary of State Hillary Clinton made during a visit to Washington by President Hamid Karzai last week. ... The U.S. military blames the Taliban for causing the deaths deliberately by herding civilians into houses it knew would be targeted by U.S. troops sent to rescue Afghan police and soldiers from an ambush. It also says the Taliban may have killed some of the villagers with grenades. "Don't forget about who is responsible for this whole thing. This was a deliberate plan to create human sacrifices and then blame us," Julian said. Karzai told CNN last week that Washington needs to rely on other tactics besides air strikes when it is facing Taliban fighters in villages where civilians might be present. "The air strikes are not acceptable," Karzai said. "Terrorism is not in Afghan villages, not in Afghan homes. And you cannot defeat terrorists by air strikes." But White House National Security Advisor James Jones said on Sunday that U.S. forces need air power to protect themselves: "We can't fight with one hand tied behind our back." http://lite.alertnet.org/thenews/newsdesk/ISL473231.htm This event highlights a major failure of US military forces in waging its war in Afghanistan. The death toll from air strikes and predator drone missile attacks are more than 100 civilians a month in Pakistan and Afghanistan. The situation is so serious that the puppet government set up by the US of which Karzai is the head, has officially protested the event. The Pakistani government itself has petitioned the US to stop violation of its territory, but these pleas have gone unheeded. As the situation escalates and the civilian population is faced with massacres form US forces, the Afghani resistance will gain further support and the government of Pakistan will be forced to take a tougher stance against US attacks on its civilians. The basic lesson, predator missile attacks and air strikes are not effective and are isolating the US in the region, for both the governments and populace. So much for winning hearts and minds.