"So I ask him, why send 20,000 only? Why not send 50,000 or 100,000? Aren't you aware that the dogs of Iraq are pining for your troops' dead bodies?" says Zawahri, speaking in Arabic.
"If you continue with the policy of Bush and his gang, you will never even dream of peace," he continues.
The 14-minute tape, entitled "The Correct Equation," shows Zawahri wearing a black robe and white turban, sitting against a black background and contains English sub-titles.
The tape was first discovered by Arabic language specialist Laura Mansfield, who believes the release of the tape is timed to coincide with Pres. Bush's State of the Union address tomorrow and directed to an American audience.
Zawahri also calls for the release of al Qaeda prisoners held in American jails, including the Blind Sheikh, Omar Abdel-Rahman.