The strongest IAEA report yet on Syria came after several years of blocked investigations, and is likely to increase the pressure on Damascus.
Israel bombed the remote desert site of the alleged reactor in September 2007.
Syria says the site - near Deir Alzour in the country's remote north-east - was an unused military facility under construction. It also denied having any nuclear links to North Korea, which has itself denied transferring nuclear technology to Syria.
But the confidential IAEA report, obtained by the BBC, says the bombed building was similar in type and size to a reactor and that samples taken from the site indicated a connection with nuclear activities.
The report's conclusions are likely to raise international pressure on Damascus, says the BBC's Bethany Bell in Vienna.
It opens the door for Western powers to push for Syria to be referred to the UN Security council, an action last taken against Iran in 2006. That step could come at the next meeting of the IAEA's board of governors in June.Syria is a signatory to the Nuclear Non-Proliferation Treaty (NPT), which gives it the right to enrich its own fuel for civil nuclear power, under inspection from the IAEA.
But it has also signed a safeguards agreement with the IAEA under which it is obliged to notify the UN's nuclear watchdog of any plans to construct a new nuclear facility.
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