Israeli defence minister, Yoav Gallant, has said their troops are “in the heart of Gaza City.”
Gallant said the Israel Defense Forces “stormed” the city from the north and south in coordination with land, air and sea troops.
The World Health Organisation (WHO), said the level of death and suffering in the war between Israel and Hamas is hard to fathom.
A spokesperson for the United Nations (UN) agency pointed to the death tolls on both sides, and said an average of 160 children are now being killed each day in Gaza.
Earlier, dozens were reported killed by Israeli air strikes in the southern Gazan cities of Khan Younis, Rafah and Deir al-Balah.
The Israel Defense Forces have not commented on the strikes but said they took control of a Hamas stronghold in northern Gaza in recent fighting.
In Israel, people across the country are marking one month since the Hamas attacks on October 7 which saw 1,400 people, mostly civilians, killed, and more than 200 people taken hostage.
More than 10,300 people have been killed in Gaza according to the Hamas-run health ministry, including more than 4,100 children.
This brings the death toll from the month-old war (October 7- November 7) to 11,700.
Meanwhile, the United States (US) is opposed to a new long-term re-occupation of the Gaza Strip by Israel.
A spokesperson for the US State Department, Vedant Patel, has said.
At a daily news briefing, Patel told reporters that the US did not support any forced relocation of Palestinians outside Gaza.