I WRITE to ask your readers to help UNICEF UK save lives in the aftermath of the tidal waves caused by the strongest earthquake in the world for 40 years.

Following this disaster across South East Asia, many thousands of people have died and millions have lost everything. UNICEF is particularly concerned about the children - always the most vulnerable in these situations.

At least one third of the reported dead are children. Hardest hit are the fishing communities living along the coastal areas.

Most already live below the poverty line, and it is expected that this disaster will make their communities especially vulnerable in the future.

Children have been most affected, as many were playing or helping their parents on the beaches or in numerous fishing boats - most of which are now missing.

There is an immediate need for emergency health supplies, oral rehydration salts, high protein biscuits and basic shelter materials. Water purification tablets are also needed as fresh water sources might have been flooded by the sea.

In the longer term educational, health and sanitation supplies will be required.

UNICEF is on the ground already and on 24-hour alert, and is preparing to deliver emergency supplies to the affected areas.

£25 will provide enough food and nutrition for 35 children

£60 will provide emergency health kits, sufficient to meet the medical needs of 260 children for up to three months

£100 will buy enough water purification tablets to give more than 1,000 children a litre of clean water to drink.

Please help these children now. To make a donation you can send a cheque to UNICEF UK, South Asian Earthquake Appeal, PO Box 1800, Sheffield, South Yorkshire S6 4UG.

Please make cheques payable to UNICEF UK. Thank you.

Louis Coles,

Regional fundraising manager,

UNICEF UK,

Loxley Road, Sheffield.

Updated: 11:43 Wednesday, December 29, 2004