Vietnam has agreed to pay to the United States millions of dollars in debts incurred by the former South Vietnam for roads, power stations and grain shipments during the Vietnam War, Administration officials said yesterday.

The Vietnamese Government is increasingly anxious to strike a trade agreement with the United States. Administration officials said the accord was a sign of how far the dialogue between the United States and Vietnam has moved beyond identifying the remains of prisoners of war and toward questions of how the Communist Government will be integrated in the world economy.

The agreement ends several years of negotiations with Vietnam over debts, now worth about $140 million, incurred by the Saigon Government before it fell to North Vietnamese forces in 1975. But the repayment does not include vast sums in direct military assistance to the South.

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