"One document contained a Quds assessment of the Iraqi conflict that throws fresh light on the growing battle between Iran and Saudi Arabia for influence in the region. It said that because Iraq's Sunni neighbours - including Saudi Arabia - were likely to intensify their support for Sunni insurgents in Iraq, Iran should also step up its aid to those groups.
Iran has set up a network of fake import-export companies in Iraq's Anbar province to channel funds to Sunni fighters, The Sunday Telegraph has learnt.
At secret meetings, tribal sheikhs with close ties to the insurgents revealed details of the money-laundering to Michael Rubin, a former Pentagon official and political adviser to the Coalition Provisional Authority.
"Truckloads of Iranian appliances like televisions are shipped into Iraq, apparently legitimately, and then sold for cash that can be channelled to Sunni insurgents," said Mr Rubin, now at the American Enterprise Institute think-tank. "The Iranians are very pragmatic about who they will deal with.
"The underlying assumption of those like Tony Blair and the Iraq Study Group, who back talks with Teheran, is that a stable Iraq is somehow in Iran's interests. But that's not so. Iran does not want a new Somalia on its borders, but nor does it want to live next to Switzerland. They are happy with managed chaos."
Iran has worked with individuals linked to al-Qa'eda-related groups responsible for some of the worst atrocities against Iraqi Shias, including the attack on the Golden Mosque in Samarra last February.
Alireza Jafarzadeh, the Iranian exile leader who first revealed Teheran's secret nuclear programme to the world, has compiled a dossier detailing the vast network run by Quds in Iraq. Its operations are centred on Basra and Najaf, and use a series of supposed religious and cultural organisations as well as diplomatic consulates across the country to develop, fund and arm militia and rebel groups.
Thousands of Shia militiamen have reportedly travelled to Iran for training and indoctrination, while Quds sends millions of dollars cash in the other direction each month, through diplomatic pouches and border crossings it controls.
British and American officials have also identified Iran as the source of the materials and manufacture of a new, more lethal variety of roadside bomb that has claimed coalition lives.
"New information from sources in Iran further confirms that the Revolutionary Guards Corps and its notorious Quds Force are the biggest threat inside Iraq," said Mr Jafarzadeh. "Unless Iran's influence is curbed, its agents arrested and brought to justice and its proxies exposed, a genuine national unity government cannot take shape in Iraq."" [ Iran would never help blow up the Golden Mosque you say? Well, not unless it's in their interest anyway... -ed. ]