The Liberation Tigers of Tamil Eelam (LTTE) emerged in 1972 when Tamil youth espousing an independent Tamil state established a group called the Tamil New Tigers. At that time, the idea of secession was still considered radical by most Tamil leaders, though the TULF embraced it four years later. An incident of apparently unprovoked police brutality in 1974 started the LTTE on its career of insurgency. In January of that year, the World Tamil Research Conference, bringing delegates from many different countries, was held in Jaffna. Police seeing large crowds milling around the meeting hall attacked them ferociously. Nine persons were killed and many more injured. The incident was viewed by youthful militants not only as a provocative act of violence but as a deliberate insult to Tamil culture. It was, according to one Tamil spokesman, "a direct challenge to their manhood." The Tigers' first act as an insurgent movement was to assassinate the progovernment mayor of Jaffna in 1975. Subsequently they went underground. As extremist movements in other countries have done, the LTTE apparently established contacts with similar groups, such as the Popular Front for the Liberation of Palestine, trained with Palestinians in Libya and Lebanon, and ran its own secret training camps in India's Tamil Nadu State. In 1988 Velupillai Prabhakaran, its undisputed military and political leader, and A.S. Balasingham, its ideological spokesman, were the LTTE's most important figures.

The Tamil militants' choice of the tiger as their symbol reflected not only the ferocity of that animal but a deliberate contrast with the lion (singha), which traditionally has been a symbol of the Sinhalese people and is depicted in the Sri Lankan flag.

Ideologically, LTTE theoreticians at times resorted to Marxist rhetoric to characterize their struggle. Overall, the creation of an independent Tamil state, irrespective of ideology, remained the movement's only goal. In pursuit of this objective, the LTTE seemed more wedded to direct and violent action than formulation of principles on which the independent state would operate.

LTTE leader Prabhakaran maintained friendly, though watchful, relations with the chief minister of India's Tamil Nadu State, M.G. Ramachandran, until the latter's death in 1987. Until India's intervention in 1987, he could count upon at least the moral support of Ramachandran's political party, the All-India Anna Dravida Munnetra Kazhagam (AIADMK). Some of the LTTE's militant rivals maintained ties with the Tamil Nadu opposition party, the Dravida Munnetra Kazhagam, which was headed by Ramachandran's bitter rival, M. Karunaidhi.

Data as of October 1988