WASHINGTON - Army soldiers committed suicide last year at the highest rate in 26 years, and more than a quarter did so while serving in Iraq and Afghanistan, according to a new military report.

The report, obtained by The Associated Press ahead of its scheduled release Thursday, found there were 99 confirmed suicides among active duty soldiers during 2006, up from 88 the previous year and the highest since the 102 suicides in 1991.

"Iraq was the most common deployment location for both (suicides) and attempts," the report said.

The 99 suicides included 28 soldiers deployed to the two wars and 71 who weren't. About twice as many women serving in Iraq and Afghanistan committed suicide as did women not sent to war, the report said.

Preliminary numbers for the first half of this year indicate the number of suicides could decline across the service in 2007 but increase among troops serving in the wars, officials said.

The increases for 2006 came as Army officials worked to set up a number of new and stronger programs for providing mental health care to a force strained by the longer-than-expected war in Iraq and the global counterterrorism war entering its sixth year.

Failed personal relationships, legal and financial problems and the stress of their jobs were factors motivating the soldiers to commit suicide, according to the report.

"In addition, there was a significant relationship between suicide attempts and number of days deployed" in Iraq, Afghanistan or nearby countries where troops are participating in the war effort, it said. The same pattern seemed to hold true for those who not only attempted, but succeeded in killing themselves.

most former servicemen and women with mental problems do not seek treatment in the Veterans Affairs system.