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Authorities have confirmed they are searching for Iakhe Mashrapov, a 28-year old citizen from Kyrgystan.

It is understood between 500 and 600 people were partying in the popular Reina club at the time of the attack.

Early reports suggested the killer was "dressed as Santa" but this was later ruled out.

(Image: REUTERS/SG)

Earlier, a chilling selfie video emerged showing the suspect "smirking" before allegedly carrying out the attack.

The man – who is still on the loose – smiles as he stares into the lens as he walks around Taksim Square.

The attacker fired more than 180 bullets in the seven-minute attack.

At least 12 people have been arrested in connection with the shooting.

ISIS has claimed responsibility – saying its “soldier” targeted Christians.

The group claimed the attack was against "protector of the cross" Turkey and referred to the jihadi as a "heroic soldier".

"The caliphate struck one of the most famous nightclubs where the Christians celebrate their apostate holiday," the statement said.

(Image: DS)

British Foreign Secretary Boris Johnson condemned the attack and moved to show British support to Turkey.

He said: "Thoughts with Turkey after cowardly act of terrorism in Istanbul nightclub attack.

"We stand shoulder to shoulder with our Turkish friends."