Turkish jets and tanks hammered 100 ISIS targets in Syria just a day after the terror group's gunman killed 39 New Year's Eve revellers in an Istanbul nightclub.

Dramatic aerial footage shows warplanes using rockets to obliterate ISIS hideouts near the towns of al-Bab, Tadif and Bzagah in the north of the war-torn country, killing 22 extremists and destroying buildings.

The video emerged as Turkish authorities continued their manhunt for the nightclub killer who arrived in a taxi before slaughtering partygoers.

But the latest aerial offensive comes as ISIS claimed responsibility for the New Year's Day mass shooting.