Three other passengers needed emergency treatment from doctors following the crash in Pengshui County, Chongqing Municipality.

The bus was returning to the county from Changtan Township at 8.30am when the tragedy occurred.

Officials said 23 passengers died at the scene while three more -- including the driver -- succumbed to their wounds later in the day.

The grim task of identifying the bodies is under way while the cause of the accident remains under investigation.

The tragedy follows two other serious road accidents in the same city earlier this month.

Xinhua News Agency reported that 18 people were killed and 55 injured in these accidents.

All three tragedies happened on rutted roads in rural mountain areas when the buses flipped over before plummeting into valleys or deep rivers.

Chongqing Municipality is known as a city of mountains with many roads winding uphill.

The Municipal Traffic Bureau said most traffic accidents happen on country roads in mountain areas, and drivers breaking traffic rules should take 30 percent of the responsibility.

(China Daily August 21, 2002)