Both Mr. Kean and Mr. Hamilton expressed anger after it was revealed this month that the tapes had been destroyed. However, the report by Mr. Zelikow gives them new evidence to buttress their views about the C.I.A.’s actions and is likely to put new pressure on the Bush administration over its handling of the matter. Mr. Zelikow served as counselor to Secretary of State Condoleezza Rice from 2005 to the end of 2006.

In an interview on Friday, Mr. McLaughlin said that agency officials had always been candid with the commission, and that information from the C.I.A. proved central to their work.

“We weren’t playing games with them, and we weren’t holding anything back,” he said. The memorandum recounts a December 2003 meeting between Mr. Kean, Mr. Hamilton and George J. Tenet, then the director of central intelligence. At the meeting, it says, Mr. Hamilton told Mr. Tenet that the C.I.A. should provide all relevant documents “even if the commission had not specifically asked for them.”

According to the memorandum, Mr. Tenet responded by alluding to several documents that he thought would be helpful to the commission, but made no mention of existing videotapes of interrogations.

The memorandum does not draw any conclusions about whether the withholding of the videotapes was unlawful, but it notes that federal law penalizes anyone who “knowingly and willfully” withholds or “covers up” a “material fact” from a federal inquiry or makes “any materially false statement” to investigators.

Mark Mansfield, the C.I.A. spokesman, said that the agency had gone to “great lengths” to meet the commission’s requests, and that commission members had been provided with detailed information obtained from interrogations of agency detainees.

“Because it was thought the commission could ask about the tapes at some point, they were not destroyed while the commission was active,” Mr. Mansfield said.