JERUS (AP) _ Israeli soldiers shot and killed two Palestinians and wounded 91 today in fierce clashes that occurred as Moslems celebrated the end of the holy month of Ramadan, Arab reports said.

An Israeli army spokesman confirmed two dead and 20 wounded.

The two deaths raise to 463 the number of Palestinians killed since the beginning of the Palestinian uprising against Israeli occupation in December 1987. Twenty Israelis have also died.

The bloodiest clashes today were reported in the Gaza Strip's Nusseirat refugee camp, where the two Palestinains died and 39 were wounded, Arab reports said. The confrontations occurred as worshipers were leaving a mosque to pray at the graves of Palestinians killed by Israeli troops, the reports said.

Today is the first day of Eid al-Fitr, a Moslem holiday that ends the month of daytime fasting called Ramadam. It is traditionally celebrated with morning prayers followed by visits to cemeteries to remember dead relatives.

The Palestinians began chanting ''God Is Great'' and throwing stones when they saw 20 jeeps carrying paramilitary border police and the elite Givati infantry brigade waiting near the mosque, according to Arab reports.

The soldiers fired tear gas, rubber bullets and later live ammunition at the demonstrators, killing Muhammad Abdalla Zakout, 40, and Muhammad Muenes, 20, of Nusseirat, who were both shot in the head, the reports said. The wounded included an 11-year-old boy who was shot in the stomach and an 18- year-old in critical condition who was shot in the chest.

The army clamped a curfew on the camp shortly after the confrontation, confining the area's 29,000 residents to their homes.

United Nations Relief and Works Agency clinics in the Gaza Strip reported two dead and 56 wounded, but spokeswoman Claire Grimes said they were receiving additional reports of shootings.

United Nations Clinics in the Gaza Strip town of Khan Yunis, reported 28 wounded, two in critical condition, Grimes said.

In the town of Beit Hanoun, also in Gaza, eight Arabs were shot and wounded in clashes with troops, including a 12-year-old boy.

In the Bureij refugee camp 10 Palestinians were reportedly shot.

Clashes were also reported in the Mugazi and Jebaliya refugee camp where four Palestinians were wounded.

Throughout Gaza, Palestinian activists used mosque loudspeakers to urge residents to donate blood at hospitals or local clinics, Arab reports said.

In the occupied West Bank, two Palestiinans were shot, including an 8-year- old boy from the Tulkarem refugee camp, who was shot in the chest.