The 12,000-page weapons declaration that Iraq delivered to the United Nations on Dec. 7 details the history of its chemical weapons program before the 1991 gulf war, listing dozens of foreign companies that provided most of the chemicals and equipment needed for the program.

American officials and private weapons specialists say the list identifies 31 major foreign suppliers -- including two based in the United States, both now defunct -- as well as the exact chemicals and tonnages that were shipped to Baghdad.

The list, obtained by lawyers for ailing gulf war veterans, could be important as the veterans pursue lawsuits accusing some of the companies of responsibility for their health problems. The companies include several large European chemical manufacturers, as well as the two American companies, Alcolac International of Maryland and the Al Haddad trading company of Tennessee.

The United Nations has insisted that it will not make the list public, fearing that disclosure would discourage the companies from cooperating with inspectors trying to understand Iraq's capacity for making weapons of mass destruction.