Zamboanga City, Philippines - Suspected Muslim militants on Tuesday abducted four employees of a plywood factory in the southern Philippines, one day after a separate band of guerrillas beheaded a kidnapped school principal.

More than 30 gunmen disguised as soldiers swooped down before dawn on the Hightech Woodcraft Corp factory in Maluso town in Basilan province, 900 kilometres south of Manila, and seized the four hostages.

"The abductors forcibly entered by destroying the wooden fence located at the back portion of the factory," said Senior Superintendent Abubakar Tulawie, provincial police chief.

The military said al-Qaeda-linked Muslim Abu Sayyaf rebels were suspected to be behind the latest kidnapping, which occurred one day after a state school principal Gabriel Canizares was found beheaded on nearby Jolo island.

"The gunmen were believed to be members of the Abu Sayyaf group," said Lieutenant Colonel Romeo Brawner, a military spokesman. "This could be another case of kidnap for ransom."

Police identified the victims in the latest kidnapping as Jerry Tan, Michael Tan, Oscar Tan Lu and Mark Singson.

On Monday, the severed head of Canizares was found near a petrol station in Jolo town on Jolo island. Canizares, 36, was abducted on October 19, allegedly by a separate band of Abu Sayyaf rebels in Patikul town.

Basilan and Jolo are strongholds of the Abu Sayyaf, which has also been blamed for some of the worst terrorist attacks in the Philippines. (dpa)