Gaza has experienced its deadliest day of fighting since Israeli troops pulled out last year.
A mother, her two small daughters and 16 militants are among those reported killed. In all, Israeli strikes claimed 23 lives.
Israeli aircraft, tanks, and artillery Wednesday supported bulldozers that rumbled into northeastern Gaza. The army says they flattened orchards and greenhouses to deprive rocket-firing militants of cover.
Most of those killed were hit by tank fire, airstrikes and in clashes with Israeli troops in fighting in eastern Gaza City.
At least 76 people were injured, 16 critically. A hospital says a Palestinian journalist is among the wounded.