The Telegraph claims it has seen an official report that casts doubt on Labour's record on NHS waiting lists.

The report, by the National Audit Office, says that some NHS hospital trusts have "massaged" waiting list numbers in an attempt to meet government targets.

The NAO found that some hospitals "suspended patients inappropriately in order to manipulate their waiting lists" whilst others had re-arranged definitions of waiting.

The report does conclude that waiting lists had fallen under Labour, to 1,006,600, more than the 100,000 drop promised by the government at the last election.

However, it goes on to say that what mattered most to patients was the time it took to receive hospital treatment and in 25 per cent of cases, that meant a wait of longer than 18 months.

Dr Liam Fox, shadow health secretary, said: "The last thing Labour seems to be interested in is the clinical well-being of the patients. The political well-being of Tony Blair and his ministers takes priority."

A Labour spokesman said it would be inappropriate to comment on a report that had not yet been published.