Israel’s military says it is "still striking" different parts of Iran, with more than 150 targets hit in the past 24 hours.
In Tehran, missiles and air defence systems were among the targets, she adds, while a nuclear site in Isfahan was also hit.
Iranian state media reports 60 people were killed in one strike in Tehran, 20 of whom were children.
Israeli Prime Minister Benjamin Netanyahu says his country will strike "every site and every target of the ayatollah regime" in Iran.
At least two people have been killed in Israel after an Iranian missile, as part of retaliatory strikes, destroyed several homes in Rishon LeZion outside Tel Aviv.
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