SANAA, Aug 3 (Reuters) - A 21-year-old Yemeni man carried out the suicide bombing that killed eight Spanish tourists and two Yemenis last month, a Yemeni security source said on Friday.

Abdou Mohammad Rahiqa was identified through DNA tests, said the source, adding authorities were looking for nine people suspected of involvement in the attack, including a Saudi citizen.

Yemen has said its security forces killed an Egyptian who helped mastermind the suicide car bomb attack at the Queen of Sheba Temple in Marib, about 150 km (95 miles) east of the capital Sanaa.

Yemen, which joined the U.S.-led war on terrorism after al Qaeda's Sept. 11, 2001 attacks on U.S. cities, has offered a $75,500 reward for information leading to the capture of those behind the attack.

Al Qaeda issued a statement days before the attack demanding the release of some of its members jailed in Yemen and threatening unspecified action.

Yemen, the ancestral home of al Qaeda leader Osama bin Laden, is viewed in the West as a haven for Islamist militants. It has seen several major bombings.

One of the poorest countries outside Africa, Yemen has been trying to encourage tourists put off by kidnappings and bombings and boost foreign investment as its oil resources dwindle.

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