Israeli soldiers have launched daring “deep raids” inside the besieged Gaza Strip, fighting Hamas militants on the ground ahead of the anticipated next phase of the conflict.

The raids on the Palestinian enclave were aimed at killing “squads of terrorists”, said Israel’s military spokesman Rear Admiral Daniel Hagari.

Defiant Hamas claimed it fought back and destroyed two Israeli bulldozers and a tank and forced the army to retreat back to Israel.

Israel confirmed one of its soldiers was killed in a raid.

But the defence force did not acknowledge Hamas’s claims that its fighters had destroyed Israeli military equipment during skirmishes.

A Hamas statement said its fighters had engaged with an Israeli armoured force east of Khan Younis in southern Gaza.

“Fighters engaged with the infiltrating force, destroying two bulldozers and a tank and forced the force to withdraw, before they returned safely to base,” it said.

Hostages released

On Tuesday morning (AEDT), two more hostages were released after negotiations involving the International Committee of the Red Cross.

A source said they were elderly Israelis, identified by Israeli media as Nurit Cooper and Yocheved Lifshitz. They are aged 85 and 79, and were freed on “poor health” and humanitarian grounds.

“We hope that they will soon be back with their loved ones,” the Red Cross stated.

It brings to four the number of hostages that have been returned to Israel since Hamas captured more than 200 Israelis on October 7.

Mother and daughter American-Israelis Judith and Natalie Raanan were released last week.

Looming invasion

Israel said its armed forces’ incursions were partly intended to gather intelligence and had helped improve its military readiness.

But it is not clear when the Middle East’s most powerful army might launch a full-scale invasion or how it might unfold.

Hamas has built up a powerful arsenal with Iran’s help, and Israeli forces would risk being drawn into fighting in a crowded urban setting against a group that has built a vast tunnel network referred to by Israeli troops as the “Gaza Metro”.

Israel’s military has massed forces near Gaza’s border and vowed to wipe out Hamas since the group killed 1400 people.

It has already launched intensive air strikes on Gaza, where at least 4600 people have been killed.

Intensive Israeli air strikes have targeted sites in Rafah and other parts of the Gaza Strip.

Israel has said its military campaign will exceed any previous moves against Hamas.

But the Palestinian group has proved capable of surprising Israel in the past and will be fighting in a dense urban setting with powerful weapons.

Based on what happened in Israeli incursions in 2008 and 2014, Israel’s bunker buster bombs and hi-tech Merkava tanks will be up against a vast network of deep tunnels, booby-traps and arms including Russian-made Kornet anti-tank missiles.

-with AAP