General John Nicholson was speaking in Kabul during a visit by US Defence Secretary Jim Mattis.
Asked about reports that Russia was providing a range of help including weapons to the Taliban, who control large areas of Afghanistan, he replied: "Oh no I'm not refuting that."
Bomb attack hits US base in eastern Afghanistan
A senior US military official, speaking on condition of anonymity, told reporters that intelligence showed that Russia was providing monetary and weapons support to the Taliban, specifically weapons such as machine guns.
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