The clearest images yet have emerged of the man suspected of carrying out the New Year shooting at an Istanbul nightclub.

He was pictured on CCTV changing money at a foreign exchange booth in the Turkish city some time before the massacre.

The footage, obtained by Sky News, came as Turkish officials said they were close to identifying the gunman.

Footage of suspect before the Istanbul attack

Deputy prime minister Numan Kurtulmus said authorities have the fingerprints and a basic description of the assailant who fled the scene after the mass shooting in which 39 people were killed.

Eight other suspects are being held in the country over the atrocity, which has been claimed by Islamic State.


Image: Previously-released images have been released of the suspected gunman

The detentions, reported by the state-run news agency, came as funerals were held for some of those gunned down in the attack, that also left 69 wounded, four critically.

Twenty-five of those killed at the nightclub were reportedly foreign citizens, although none are thought to be British.

Image: Funerals have been held for some of those killed in the massacre

More details are also emerging about the mass shooting in the Reina club, just over an hour into the New Year.

The gunman is believed to have caught a taxi from a southern district of the city but because of busy traffic, he got out and walked the last four minutes to the entrance of the nightspot.

According to Turkish media, he pulled an assault rifle from a suitcase at the side of the road and opened fire on those at the front of the venue, killing policeman Burak Yildiz and travel agent Ayhan Arik.

He is then reported to have thrown two hand grenades into the building before entering the upmarket club.

He is said to have fired at least 180 bullets into terrified party-goers.

CCTV shows killer opening fire

During the attack he is said to have shouted: "Allahu Akbar" (God is greatest).

Witnesses described diving under tables during the shooting, while one reveller told how she had to push dead bodies away to escape the building after the attack.

Nightclub survivor used table as shield

Some party-goers jumped into the nearby Bosphorus to escape the slaughter in the Ortakoy district.

The killer, who is believed to have changed his clothes before escaping, is still being hunted.

Image: Policeman Burak Yildiz was among the first to die

IS has been blamed for a series of attacks on civilian targets in Turkey over the past 18 months but, apart from targeted killings, this is the first time it has directly claimed any of them.

The militant group hailed the "heroic soldier of the caliphate" who carried out the attack, which it said was in revenge for Turkish military involvement in Syria.

Image: At least 39 people were killed in the New Year nightclub massacre Image: Security forces have mounted an extensive search for the gunman Image: At least 69 people were injured in the attack Image: Stunned onlookers at the scene of the deadly rampage Image: Some party-goers at the nightclub reportedly jumped into the Bosphorus Image: A distressed member of club staff in the aftermath of the attack /

Police are said to be investigating whether the killer belonged to the same terror cell that carried out a deadly suicide bomb and gun attack at Istanbul's Ataturk airport last June.

There are also reports Turkey received an intelligence tip-off from the US about the threat of a New Year attack although it did not give details of where it could take place.

The Foreign and Commonwealth Office (FCO) said UK tourists should follow the advice of local authorities.