He runs a shadow government, complete with military, religious and cultural councils, and has appointed officials and commanders to virtually every Afghan province and district, just as he did when he ruled Afghanistan, the Taliban claim.

But while the Taliban may be united politically, the insurgency remains poorly coordinated at operational and strategic levels, said Gen. David D. McKiernan, commander of the NATO force in Afghanistan.

Taliban forces cannot hold territory, and they cannot defeat NATO forces in a direct fight, other NATO officials say. They also note that scores of senior and midlevel Taliban commanders have been killed over the past year, weakening the insurgents, especially in the south.

Despite their losses, however, the Taliban repeatedly express confidence that the United States and its allies will grow weary of a thankless war in a foreign land, withdraw and leave Afghanistan open for a return of the Taliban to power.

Jihad does not recognize borders, the Taliban like to say, and indeed much unites the Taliban on both sides of the border. They share a common Pashtun heritage, a long-standing disregard for the Afghan-Pakistani border drawn by the British and the goal of establishing a theocracy that would impose Islamic law, or Shariah.

In fact, the dispatches of the Pakistani Taliban leader, Baitullah Mehsud, carry the symbol of the Islamic Emirate, the name the Afghan Taliban used for their government.

Mehsud and his cohort have sworn allegiance to the Afghan Taliban leader, Mullah Omar. Even Mr. bin Laden has paid tribute to Mullah Omar as Amir ul-Momineen, or Leader of the Faithful, the paramount religious leader.

... contd.