UPDATE 2-Israeli air strike kills 2 Hamas officers in Gaza

* Israel says men involved in terrorism and arms smuggling

* Hamas accuses Israel of assassinating its officials

(Hamas adjusts death toll, more army comment, details)

GAZA, Sept 19 (Reuters) - Israel killed two Palestinian

security officials in the Hamas-ruled Gaza Strip on Wednesday,

accusing both of involvement in attacks on Israel and weapons

smuggling from Egypt.

Officials with the Hamas Islamist group said the air strike

on a vehicle after dark in the town of Rafah on Gaza's border

with Egypt killed two officials in control of tunnels leading

into Egyptian territory.

After initially saying three had been killed, Hamas later

corrected the death toll to two and said the third man had been

critically wounded.

The Israeli military said it had targeted what it called

"terror operatives" involved in smuggling explosives into Gaza

from neighbouring Egypt, and in ferrying suicide bombers into

Egypt which they planned to use as a base to attack Israel.

Hamas accused Israel of having "assassinated" security

officers whose job it was to oversee tunnels used to bring goods

to and from Gaza via Egypt.

Israel accuses Hamas of using these subterranean conduits to

smuggle in weapons used to attack the Jewish state, and

frequently aims aerial fire at militants in Gaza in response to

rocket attacks on its southern towns.

Hamas has for months taken a backseat role in violence while

other Iranian-backed groups have stepped up fire into the Jewish

state.

But Israel holds Iranian-backed Hamas responsible for

security in the Gaza territory, which the Islamists seized in

2007 from the Western-backed Mahmoud Abbas, who remains the

Palestinian leader in the occupied West Bank.

Last week Israel killed six Gaza gunmen. Three were

suspected of firing short-range missiles at an Israeli town, and

three of planting explosives at the border.

The Israeli military identified one of the men it targeted

on Wednesday as a member of a "terrorist group sponsored by

Hamas" and charged he had been "in the final stages of preparing

to carry out a terror attack against Israeli civilians".

Israel said the man had been involved in operations "that

included smuggling explosive devices into Israel via the

Israel-Egypt border."

A second man targeted was a militant involved in smuggling

"two terrorists into Egypt in order to carry out a suicide

attack in Israel" and purchasing weapons, Israel said.

(Reporting by Nidal al-Mughrabi; writing by Allyn Fisher-Ilan;

editing by Andrew Roche)