The tape urged Iraqis to carry out suicide attacks against Americans, saying that was what scared Israel and America most.
It also said the United States was waging a psychological war against Iraq, but added that Iraqis should expect a massive air bombardment.
"Don't worry about the American lies and their smart bombs and laser ones, they look for only the clear obvious targets," said the voice, which Al-Jazeera officials had earlier confirmed was Bin Laden's.
It urged the Iraqis to stay strong in case of a strike against them from the United States.
"The most effective means to devoid the aerial force of its content is by digging large numbers of trenches and camouflage them," he said, exhorting Iraqis to draw from al Qaida's experiences in fighting the Americans in Afghanistan.
"We stress the importance of suicide bombings against the enemy, these attacks that have scared Americans and Israelis like never before."
