Kirby told reporters the US has information that Iran shipped artillery and tank rounds to Russia in November and Russia was offering “unprecedented defence cooperation” in return, including on missiles, electronics and fighters.
He added Iran was also seeking to buy attack helicopters, radar systems and combat trainer aircraft.
US officials had alleged Iran has provided Russia with drones for use in the Ukraine war. Both Iran and Russia have repeatedly denied claims that Tehran has provided Moscow with drones to be used in the Ukraine war.