In the half hour audio file entitled ''They plotted yet God too was plotting,'' Abu Omar al-Baghdadi also promised a new offensive in Iraq during the Muslim holy month of Ramadan.

On Aug. 19, the Swedish newspaper Nerikes Allehanda published a cartoon by Lars Vilks that depicted the Prophet Muhammad with a dog's body.

Muslims in Sweden rallied outside the newspaper's offices to demand an apology, and the governments of Iran and Pakistan lodged formal protests with Sweden, but other than that the reaction to the cartoon was muted.

That response is in contrast to last year's fiery protests that erupted in several Muslim countries after a Danish newspaper published 12 cartoons of Muhammad.

Islamic law is interpreted to forbid any depiction of the prophet for fear it could lead to idolatry.

In the tape, al-Baghdadi also named other insurgent groups in Iraq that al-Qaida was fighting and promised new attacks, particular against the minority Yazidi sect that was recently devastated by massive car bombs.

''We are calling for the assassination of cartoonist Lars Vilks who dared insult our Prophet, peace be upon him, and we announce a reward during this generous month of Ramadan of $100,000 for the one who kills this criminal,'' the transcript on the Web site said.