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 today, 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.