UPDATE 2-Singapore Technologies makes offer for BCM -report

* ST Telemedia offer around 100 mln euros -paper

* ST Telemedia: does not comment on source-based reports

* BCM majority owner of indebted Irish telco eircom

(Adds eircom confirming job cut plans in last paragraph)

DUBLIN, April 18 (Reuters) - Singapore Technologies Telemedia has offered around 100 million euros ($131 million) for Babcock & Brown Capital BCM.AX, the Irish Independent newspaper reported on Saturday.

An ST Telemedia spokeswoman said it did not comment on source-based reports and that it usually announced any strategic corporate actions. Officials at Sydney-based BCM were not immediately available for comment.

Babcock & Brown Capital, which has a majority stake in Irish telecoms provider eircom and owns the Israeli Golden Pages, said on Thursday it had received a A$176 million ($126.9 million) offer from TaemasBridge, a group led by executives who oversaw eircom's takeover in 2006.

"It emerged that Singapore Technologies Telemedia (STT) has already tabled an offer for the fund (BCM)," the Irish Independent said citing unnamed sources.