The study said failed relationships, legal woes, financial problems and occupational/operational issues are the main reasons why an increasing number of soldiers are taking their own lives.

While 79 soldiers committed suicide in 2003, 88 killed themselves in 2005 and 99 died at their own hands last year.

Another two suspected suicides from 2006 are under investigation.

The only year that saw a drop was 2004, in which 67 soldiers committed suicide.

Most of the dead were members of infantry units who killed themselves with firearms.

CNN said demographic differences and varying stress factors make it difficult to compare the military suicide rate to that of civilians.

In 2006, the overall suicide rate for the United States was 13.4 per 100,000 people. It was 21.1 per 100,000 people for all men aged 17 to 45, compared to a rate of 17.8 for men in the Army.

The overall rate was 5.46 per 100,000 for women, compared to an Army rate of 11.3 women soldiers per 100,000.