How will the election work?

These are key facts about tomorrow's vote:

Voters will choose 275 members of a national assembly, whose key task will be to debate and approve a new constitution. They will also choose members of 18 provincial assemblies and the autonomous Kurdish parliament in the north.

The national assembly will pick a new government to succeed the interim administration formed in June by the US-led occupation authority in consultation with the United Nations.

The assembly is meant to be dissolved and a new parliament elected according to the new constitution by the end of 2005.

All Iraqis over 18 years old on January 1 can vote - perhaps some 15 million of a population of about 27 million. The election register is based on the ration list, a relic of UN sanctions.

Tomorrow voters must bring two forms of photo identification to their local polling station. After voting, their name is crossed off the register and their thumb marked with indelible ink to prevent them voting again.

There is one national ballot, without constituencies. Voters cast one vote for a list of candidates put forward by a party or coalition.

There will be around 40,000 voting booths in 6,000 to 9,000 polling stations, including some in about 14 foreign countries where Iraqi expatriates will vote from January 28 to 30.

Seats are allocated by proportional representation, so a list that wins 20 per cent of the vote will receive 55 seats, attributed to the top 55 names on its list.

In all, 256 groups and individuals registered. But many are either not fielding candidates or joined 33 coalition lists, leaving the likely ballot paper featuring about 100 choices.

Most parties reflect sectarian and ethnic divides. Shi'ite Muslims, the long-oppressed 60 per cent majority, are likely to back Shi'ite parties, some overtly religious, others secular.

Kurds, accounting for 10 per cent to 15 per cent of Iraqis, mostly back one of two big Kurdish parties.

Sunni Arabs, about 20 per cent of the population, dominated Saddam's regime and earlier administrations and some Sunni parties have called for an election boycott. However, many Sunni groups are now standing in the poll.