POLICE are hunting for a gunman in a Santa outfit who massacred 39 people in a nightclub packed with New Year's Eve revellers in Istanbul.

Terrified partygoers reportedly leapt into the freezing waters of the Bosphorous to escape as the gunman went on the rampage at the celebrity Reina nightclub.

28 This is the man believed to have carried out the massacre in Istanbul

28 Paramedics were seen rushing the wounded to waiting ambulances Credit: Reuters

28 Some 69 people were wounded and 39 killed in the horrific attack Credit: AP:Associated Press

Police said at least 24 of the dead are foreigners from countries including Canada, Belgium, Israel, Saudi Arabia, Morocco, Libya and Lebanon. At least 69 people were also wounded.

British tourists in Turkey have been warned to be on their guard as cops hunt the gunman.

The attacker — who may have had an accomplice — shot and killed a police officer outside the venue before forcing his way inside to go on his bloody rampage.

Dramatic footage captured the moment the gunman opened fire, showing bullets pinging off cars as she shot his way through the street outside.

As many as 700 people had been inside the club at the time of the attack, which happened at around 1.20am local time.

Governor Vasip Sahin said: "Unfortunately (he) rained bullets in a very cruel and merciless way on innocent people who were there to celebrate New Year's and have fun."

A massive manhunt has now been launched for the gunman.

Turkish interior minister Suleyman Soylu said: "The search for the terrorist continues... I hope [the killer] will be captured quickly, God willing.

"This was a massacre, a truly inhuman savagery."

28 Turkish police stand guard outside the closed Reina nightclub today Credit: Reuters

28 Flowers were left by members of the public outside the nightclub today Credit: Reuters

28 Security remains tight in the area of Istanbul today as cops hunt the gunman Credit: AP:Associated Press

28 Police are still searching for the attacker, who managed to escape Credit: AP:Associated Press

28 British tourists have been warned to remain vigilant and listen to the advice of authorities Credit: AP:Associated Press

28 Ambulances arrive on the scene to take away the wounded last night Credit: AP:Associated Press

28 People flee after terrorist in Santa outfit storms Istanbul nightclub Credit: Getty Images

28 Relatives of the victims were seen gathering near the nightclub in Istanbul Credit: Getty Images

28 Young revellers limp away from the scene of the bloody massacre Credit: AP:Associated Press

28 Survivors were seen comforting each other outside the nightclub in Istanbul Credit: AP:Associated Press

Mehmet Dag, 22, was passing by the club and saw the suspect shoot at a police officer and a bystander.

He told how the gunman then targeted security, gunning them down before entering the club.

Mehmet said: "Once he went in, we don't know what happened. There were gun sounds, and after two minutes the sound of an explosion."

Eyewitness Sinem Uyanik said she saw several bodies inside the nightclub and her husband Lutfu Uyanik was wounded in the attack, but is expected to survive.

"Before I could understand what was happening, my husband fell on top me," she said, speaking outside Istanbul's Sisli Hospital.

"I had to lift several bodies from on top of me before I could get out."

28 Relatives of those who were killed were today mourning the loss of their loved ones Credit: Reuters

28 A young man comforts another next to the coffin during the funeral of Ayhan Arik Credit: EPA

28 Friends and relatives carry Ayhan Arik's coffin during his funeral today Credit: EPA

28 Young Turkish footballer Sefa Boydas was among those to escape the club alive Credit: Twitter

28 Boydas described stepping over bodies as he carried his girlfriend to safety Credit: Twitter

A young Turkish footballer was one of those caught up in the carnage, narrowly managing to escape with his life.

Sefa Boydas, who plays for Istanbul club Beylerbeyi SK, told how he arrived at the venue just ten minutes before the attack.

He described walking over bodies as he carried his girlfriend who had fainted to safety.

He said: "They say 35 to 40 died but it’s probably more because when I was walking, people were walking on top of people."

Police with riot gear and automatic weapons, backed up by armoured vehicles, quickly sealed off the area around the Reina nightclub – one of the most popular nightspots in Istanbul.

Dramatic pictures showed an army of ambulances with their blue lights flashing arriving on the scene to ferry away the wounded to hospital.

Survivors were seen hugging each other and crying in the street, while others were sick.

Relatives and friends of those who had been at the club also began to flock to the area as news of the horrific attack spread.

28 The attack happened at the posh Reina nightclub on the banks of the Bosphorus (File image) Credit: MEGA

28 The upmarket nightspot is popular with celebrities and foreigners (File image) Credit: MEGA

28 A Turkish coast guard boat patrols in front of the Reina nightclub today Credit: Reuters

28 Forensic officers were working inside the eerily quiet nightspot today Credit: Getty Images

More details are now beginning to emerge about the victims of the massacre, including the police officer who was shot outside the club.

Turkish media reports have named Burak Yildiz, 21, as the tragic officer who died protecting the club, reporting that had only been in the job for 12 months.

And an 18-year-old Israeli woman became the first foreign victim to be named after a statement from Israel's foreign ministry.

Leanne Nasser from the Israeli-Arab town of Tira was celebrating with three pals at the Reina nightclub when the gunman broke in and opened fire.

Her friend Ruaa Mansour, also 18, was wounded in the attack, while the other two managed to escape unharmed.

State-run Anadolu news agency also identified a female security guard working at the club who was among those killed.

Hatice Karcilar, 29, reportedly leaves a husband and three-year-old daughter behind.

Her body was taken to her hometown on the coast of the Marmara Sea after being identified by her family.

Turkey's President Tayyip Erdogan said today that Turkey would fight to the end against all forms of attack by terror groups and their backers.

"As a nation, we will fight to the end against not just the armed attacks of terror groups and the forces behind them, but also against their economic, political and social attacks," Erdogan said in a written statement.

"They are trying to create chaos, demoralise our people, and destabilise our country with abominable attacks which target civilians ... We will retain our cool-headedness as a nation, standing more closely together, and we will never give ground to such dirty games," he added.

The White House condemned the "horrific terrorist attack" and offered US help to Turkey.

Spokesman Eric Schultz said President Barack Obama, who is on holiday in Hawaii with his family, was briefed on the attack by his national security team.

White House National Security Council spokesman Ned Price said the attack on "innocent revellers" showed the savagery of the perpetrators.

Price sent thoughts and prayers to the relatives of those killed, adding that the US supported Turkey – its Nato ally – as both countries continue to battle against terror.

28 Police in riot gear with automatic rifles sealed off the area around the nightclub last night Credit: EPA

28 Cops were backed up by armoured vehicles but were unable to apprehend the killer Credit: Reuters

28 A huge manhunt is now underway for the perpetrator of the horrific attack Credit: Getty Images

28 The wounded were seen being loaded into ambulances at the scene last night Credit: AP:Associated Press

28 Survivors were seen trying to compose themselves outside the club Credit: EPA

28 Revellers and emergency workers were left traumatised after the massacre Credit: Getty Images

Security in the city had been heightened ahead of New Year's Eve celebrations with around 17,000 police officers on duty.

Turkey has been rocked by a series of deadly terror attacks in 2016 carried out by the ISIS and Kurdish militants, killing more than 180 people.

On December 10, a double bomb attack outside a soccer stadium near the Reina nightclub killed 44 people and wounded 149 others.

The attack was claimed by Turkey-based Kurdish militant group, the Kurdish Freedom Falcons.

Nine days later, an off-duty Turkish riot policeman assassinated Russian Ambassador Andrei Karlov at a photo exhibition in the capital, Ankara.

The government claimed US-based Muslim cleric Fethullah Gulen was behind the killing – an accusation the cleric has denied.

Justice Minister Bekir Bozdag vowed that Turkey would press ahead with its fight against violent groups.

"Turkey will continue its determined and effective combat to root out terror," Bozdag said on Twitter.

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