Ms. Zakharova repeated Moscow's assertion, but they have yet to provide evidence that Ukraine is behind the deadliest attack Russia has suffered in the past 20 years.
Russia's Ministry of Emergency Situations released a list of names showing that 143 people were killed in last Friday's mass shooting. Previous official statistics put the death toll at 139.
Islamic State has claimed responsibility for the massacre and US officials have said they have intelligence suggesting it was carried out by the network's Afghan affiliate, Islamic State Khorasan. Ukraine has repeatedly denied it was involved in the attack.
But Zakharova said the West has rushed to place responsibility on the Islamic State, also known as ISIS.
Russian President Vladimir Putin said the attack was carried out by Islamist rebels but suggested it favored Ukraine and that Kiev may have had a role in it.
He said someone on the Ukrainian side had prepared a "window" for the gunmen to escape across the border before they were captured in western Russia on Friday night.
However, on Tuesday, Belarusian leader Alexander Lukashenko said the gunmen had initially sought to infiltrate his country before leaving and heading towards Ukraine after they realized that the entrances into Belarus were closed. blocked.
The director of Russia's FSB security service said Tuesday he believed Ukraine, along with the United States and Britain, was involved in the Moscow attack.
British Foreign Secretary David Cameron responded on social media platform X, saying: "Russia's statements about the West and Ukraine about the Crocus attack are complete nonsense."
The head of Ukraine's General Intelligence Service, Kyrylo Budanov, told a security conference in Kiev that he believes Russian authorities have known about preparations for a major attack since at least mid-February.
Mai Van (according to Reuters)