The brutal action came after a military siege of the city that lasted almost a month aimed at quelling one of the largest protests against the regime of President Bashar al-Assad, residents said.
One doctor, who spoke on condition of anonymity for fear of being arrested, told Reuters that Badr City Hospital received 19 dead bodies, al-Horani Hospital three and Hikmeh Hospital two.
A large number of people are injured and hospitals lack blood for transfusion, he said in a telephone statement from Hama, a city with about 700.000 inhabitants.
"Tanks are attacking from four directions. They randomly open fire and cross the barricades on the streets set up by citizens," said the doctor.
"The number of victims is much higher. Dead bodies are lying on the streets," said a resident of Hama, adding that there are military snipers on the roofs.
Four tank shells fall on the city every minute, and the electricity and water supply is cut off in the main districts.
President Assad is trying to quell an uprising against his 11-year rule in Syria that erupted in May, sparked by the "Arab Spring" revolutions in Tunisia and Egypt.
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