MAURITANIA POLICE SAID SATURDAY THAT 28 AFRICAN MIGRANTS DIED IN THEIR ATTEMPT TO MAKE THE TREACHEROUS SEA JOURNEY FROM WEST AFRICA TO SPAIN'S CANARY ISLANDS, A DAY AFTER 16 WOULD-BE MIGRANTS WERE REPORTED DEAD, ACCORDING TO AP. FISHERMAN FOUND THE BOAT CARRYING 70 AFRICANS THURSDAY OFF THE COAST OF MAURITANIA, WITH SURVIVORS SAYING 27 PEOPLE DIED FROM LACK OF FOOD OR WATER DURING THE VOYAGE, SAID LT. COL. SIDI OULD MAYOU. ONE DIED LATER IN A MAURITANIA HOSPITAL AFTER THE RESCUE, HE SAID. THE BOAT LEFT DAYS EARLIER FROM SENEGAL, HUNDREDS OF KILOMETERS (MILES) TO THE SOUTH, HE SAID. CITING SURVIVORS' ACCOUNTS, MAYOU SAID THE BOAT HAD ALMOST REACHED THE CANARY ISLANDS, BUT WAS TURNED AWAY BY SPANISH POLICE. WITH FOOD, WATER AND FUEL RUNNING OUT, THE MIGRANTS USED A PLASTIC TARPAULIN TO NAVIGATE BACK TOWARD THE WEST AFRICAN MAINLAND. A DAY EARLIER, MAURITANIA REPORTED 16 AFRICAN MIGRANTS DEAD IN SIMILAR CIRCUMSTANCES. THE SPANISH INTERIOR MINISTRY DENIED THAT THE POLICE HAD ORDERED THE BOAT TO RETURN TO MAURITANIA. «IT'S NOT TRUE. THEY DIDN'T EVEN REACH INTERNATIONAL WATERS» SAID DOMINGO MEDINA, AN INTERIOR MINISTRY SPOKESMAN ON THE ISLAND OF TENERIFE. «WE WERE INFORMED OF THIS ACCIDENT BY THE MAURITANIAN AUTHORITIES WITH WHOM WE HAVE CLOSE COLLABORATION» THOUSANDS OF PEOPLE TRY TO REACH EUROPE THROUGH SPAIN EACH YEAR, WITH AN INCREASING NUMBER OF THEM SETTING OFF FROM MAURITANIA AND MOROCCAN-CONTROLLED WESTERN SAHARA. MANY DIE DURING THE DANGEROUS CROSSING. THOSE WHO ARE INTERCEPTED ARE KEPT IN HOLDING CENTERS. AUTHORITIES THEN HAVE 40 DAYS TO REPATRIATE OR RELEASE THEM. SPAIN SAYS MORE THAN 11,000 AFRICANS FROM SOME OF THE CONTINENT'S POOREST COUNTRIES HAVE MADE THE PERILOUS TRIP TO THE CANARY ISLANDS SO FAR THIS YEAR, ALREADY DOUBLING THE TOTAL FOR ALL OF 2005. MORE THAN 1,000 ARE REPORTED TO HAVE DIED ATTEMPTING THE VOYAGE SINCE LATE LAST YEAR. THE EUROPEAN UNION IS STEPPING UP ITS EFFORTS TO HELP WEAK WEST AFRICAN GOVERNMENTS PATROL THEIR WATERS IN HOPES OF STEMMING THE TIDE OF WOULD-BE IMMIGRANTS.