BREAKING: At least 37 bodies have been found inside a high-end Manila hotel and casino after a lone gunman stormed the complex, setting gaming tables alight in what police claim was a “botched” attempted robbery.

ANC News channel, quoting the Bureau of Fire Protection, said most of those killed died from smoke inhalation in the chaos as hundreds of guests and staff tried to flee.

Police say attempted robbery may have been the motive as the unidentified gunman, described as “foreign-looking, a Caucasian” later took his own life after a seven-hour standoff with police.

The Friday morning attack at the Resorts World Manila entertainment complex across from one of the airport terminals in the Philippine capital has also resulted in at least 54 people injured, with dozens treated — some seriously — in hospital for fractures and smoke inhalation.

Smoke was seen billowing from the upper story of the complex’s hotel wing hours after the initial assault as police worked to clear the resort room by room, according to the ABC.

Hours later, Metropolitan Manila police chief Oscar Albayalde said the English-speaking suspect was found dead on the fifth floor dead with his rifle, reportedly taking 113 million pesos ($3 million) worth of gambling chips, which were found in a bag he was carrying.

Police said he was found inside room 510, having laid down on a bed, covering himself in a blanket and then “apparently doused himself in gasoline”.

Witnesses reported seeing injured people, including a SWAT member, who rushed to the scene and was reportedly fired upon.

In a confusing statement, Philippine police denied the attack was terror related despite Islamic State has claimed responsibility for the attack.

The Philippines’ national police chief, Ronald De La Rosa, said there was no indication the incident was related to terrorism and it may have been a robbery.

Police say not an ‘act of terror’

Mr De La Rosa has told DZMM radio the lone gunman had not aimed his assault rifle at people inside entertainment complex.

“We cannot say this is an act of terror … he did not hurt anyone,” he said. “If you are a terrorist you will sow terror.

“We are looking into a robbery angle because he did not hurt any people and went straight to the casino chips storage room. He parked at the second floor and barged into the casino, shooting large TV screens and poured gasoline on a table setting it on fire,” Mr De La Rosa said.

The incident triggered massive panic among customers and employees, who rushed out of the complex, which is also near an air force base.

Johnny Ordanza, an employee of the hotel, said he saw at least one gunman who started setting tables on fire on the second floor of the casino and firing shots.

GUNSHOTS HEARD! RESORTS WORLD MANILA!
BESAFE EVERYONE! FIRE SPOTTED PRAYERS TO YOU ALL pic.twitter.com/GpoYP965FB

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“They were not targeting the casino players, and we rushed out through the emergency exits.”“I heard many, many gunshots,” Julio Silva, a casino player who managed to dash out of the mall complex amid the gunfire, told DZMM.

Mr Silva said he saw a SWAT member who was shouting “I was hit, I was hit.”

A DZMM radio reporter on the scene said she saw two ambulances ferrying two people away, one with a bandage on the leg and another in wheelchair.

Witnesses report seeing injured people being carried from the complex. Photo: Instagram

US President Donald Trump offered the thoughts and prayers of the American people to the Philippines.

“It is really very sad as to what’s going on throughout the world with terror,” he said from the White House Rose Garden.

Military spokesman Restituto Padilla said police now had the situation under control.

“We are monitoring the situation. The police is on top of the situation. We will issue a statement when we have a complete picture of the incident,” he said.

The incident is unfolding amid a 10-day deadly siege by Muslim militants aligned to the Islamic State group in the southern city of Marawi.

Mr Duterte declared martial law in the Mindanao region, the southern third of the Philippines, to crush the insurrection, and poured in troops backed by air strikes, artillery fire and armoured vehicles.

– with agencies