Experts were quoted by the paper as saying the list, required under an amendment punishing nations that test to develop nuclear weapons, is due out soon.

About a dozen Indian and Pakistani companies and fewer than 20 government departments in India and 15 in Pakistan are involved, the officials said.But dozens more subdivisions are also listed, bringing the list to one hundred or more names, the paper said.

The most severe restrictions cover government organisations involved in nuclear or missile activities.

Assistant secretary of state for South Asia Karl F Inderfurth said the impending release of list did not in any way reflect disappointment with the statements made by Prime Minister Atal Behari Vajpayee and his Pakistani counterpart Nawaz Sharifin the United Nations last week.

Even with a waiver, the paper said, bars will remain on deals with Indian and Pakistani nuclear institutions. The US had earlier waived restriction on agricultural sales under strong pressure from the American farmers.

Administration officials were quoted as saying they had no option since the drawing up of the list was required under the law.

The list is called ``entities list'' since it is a mixed bag of targets, including government institutions, military units, government owned companies and private firms doing business with nuclear establishment in either country. The American sanctions that followed Indian and Pakistani nuclear tests covered loans, credits, credits guarantees, military and munition exports.