The comments were aired on May 13 after Italy's foreign minister said Gaddafi had very likely left the Libyan capital and probably been wounded by NATO air strikes, an account Tripoli dismissed.

"I tell the cowardly crusader (NATO) that I live in a place they cannot reach and where you cannot kill me," said the man on the audio tape, whose voice sounded like Gaddafi's. "Even if you kill the body you will not be able to kill the soul that lives in the hearts of millions," he said, adding he had received a "massive" number of calls after a NATO air strike on his Bab al-Aziziyah compound in Tripoli Thursday.

Government spokesman Mussa Ibrahim said Gaddafi was unharmed and in Tripoli, leading the country and in good spirits.

NATO allies including the United States, Britain and France are bombing Libya as part of a UN mandate to protect civilians. They say they will not stop until the downfall of the Libyan leader, who took power in a coup 41 years ago.