Israeli strikes on a tent camp in an evacuation area west of Rafah have killed at least 21 people.
Gaza health authorities said tanks advanced to the centre of the southern Gaza city for the first time after a night of heavy bombardment.
Two days after an Israeli airstrike on another camp stirred global condemnation, Gaza emergency services said four tank shells hit a cluster of tents in Al-Mawasi, a coastal area that Israel had advised civilians in Rafah to move to for safety.
At least 12 of the dead were women, according to medical officials in the Hamas militant-run Palestinian enclave.