Dubai, United Arab Emirates ? Two audiotapes purportedly of Osama bin Laden’s top lieutenant, Ayman al-Zawahri, were broadcast on Arabic TV stations Tuesday, one taunting President Bush and threatening more attacks on the United States, the other criticizing France’s decision to ban Islamic headscarves in schools.

A CIA spokesman said the agency conducted a technical analysis on the tapes and determined that the voice was probably al-Zawahri’s.

In Al-Jazeera’s tape, the voice believed to be al-Zawahri challenges Bush’s claim to have liberated Iraq and indicates al-Qaida — the group blamed for the Sept. 11 attacks on the United States — is still running operations from Afghanistan.

“We remind Bush that the situation is not stable in Afghanistan, or else how do we wage, with God’s support and might, our attacks on your troops and agents?” the tape said.

“We remind Bush that he didn’t destroy two-thirds of al-Qaida. On the contrary, thanks be to God, al-Qaida is still in the holy war battleground raising the banner of Islam.”

In his State of the Union address in January, Bush said “nearly two-thirds” of al-Qaida’s known leaders were captured or killed.

“Bush, fortify your targets, tighten your defense, intensify your security measures,” the tape recording warned, “because the fighting Islamic community — which sent you New York and Washington battalions — has decided to send you one battalion after the other, carrying death and seeking heaven.”

The audiotape aired by Dubai-based al-Arabiya criticized France’s decision to ban religious symbols in public buildings, including headscarves worn by Muslim women. The law is expected to go before the French Senate early next month.

“The decision of the French president to issue a law to prevent Muslim girls from covering their heads in schools is another example of the Crusader’s malice, which Westerners have against Muslims,” the recording said.