Zamboanga City, Philippines - Unidentified gunmen on Tuesday abducted three employees of a plywood factory in the southern Philippines, a police official said.

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.

"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.

Tulawie said two of the victims were Filipino-Chinese nationals identified as Michael Tan and Oscar Lu while the third was Filipino Mark Singson.

He said the suspects had yet to be identified.

Basilan is a stronghold of al-Qaeda-linked Muslim Abu Sayyaf rebels, who have been blamed for numerous kidnappings in the province and nearby Jolo island.

The abduction occurred a day after a kidnapped state school principal was found beheaded by his abductors on Jolo. The hostage, Gabriel Canizares, 36, was abducted on October 19.

The Abu Sayyaf, which was blamed for Canizares' abduction and killing, has also been held responsible for some of the worst terrorist attacks in the Philippines. (dpa)