A gunman, named as 64-year-old Nevada resident Stephen Paddock, opened fire from the 32nd floor of the Mandalay Bay Hotel towards an open-air music festival attended by 22,000.

He was found dead after officers stormed the room where a number of guns were found.

The attack is the worst mass shooting in recent US history.

US President Donald Trump tweeted his "warmest condolences and sympathies" to the victims and their families, and called the shooting "terrible".

Sheriff Joe Lombardo described the shooting as a "lone wolf" attack and there was no information about Paddock's motives.

"We have no idea what his belief system was," he said.

Police say he may have shot himself.

Sheriff Lombardo added that police were now confident they had located a woman, earlier named as Marilou Danley, who was thought to have been travelling with the gunman before the attack.

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BBC NEWS