BEIRUT, Lebanon (AP) _ Guerrillas launched 700 attacks on Israel's troops or its allies in south Lebanon and northern Israel in 1987, killing 12 Israelis and wounding 72, police said Friday.

Sixty-four fighters of the South Lebanon Army were killed and 225 wounded in the raids, according to statistics released by the national police. The SLA is financed and trained by Israel.

Lebanon-based guerrillas lost 170 men in clashes with Israeli troops and SLA militiamen last year, according to the records.

The statistics show that the Israelis lost eight soldiers in two major confrontations with Arab guerrillas in northern Israel.

Three Israeli troops have been killed in Israel's self-proclaimed security zone of south Lebanon and one in a naval clash with pro-Iranian fighters off the south Lebanon coast.

A Syrian-backed Palestinian guerrilla group on Nov. 26 claimed the deadliest attack against northern Israel since Israel's invasion of Lebanon in 1982.

A guerrilla from Ahmed Jibril's Popular Front for the Liberation of Palestine-General Command flew a motorized hang glider over the security zone, landed in northern Israel and killed six Israeli soldiers before he was gunned down.

Arab guerrillas carried out a cross-border raid into northern Israel last April, killing two Israeli soldiers, according to the records.

The records also note 30 ''confirmed'' rocket attacks by Arab guerrillas against northern Israel in 1987.

The police records say guerrillas carried out 60 attacks against Israeli troops and their allies of the SLA militia in December, killing two Israeli soldiers and wounding four in addition to killing eight SLA fighters and injuring 25.

Lebanon-based guerrillas lost 25 fighters in December, six in clashes with the SLA and 19 in confrontations with Israeli troops.

Iranian-backed guerrillas of the Islamic Resistance carried out the first naval attack against an Israeli vessel off the south Lebanon coast on Dec. 26, killing an Israeli navy officer.

The statistical report said anti-Israeli factions in south Lebanon were suffering from ''financial problems'' while the SLA was well supplied and financed.

The SLA responds with ''$10,000 worth of tank and mortar fire to each $250 worth of mortar round fired by the resistance,'' the report concluded.