A total of 32 people were involved in the accident just before 5 p.M. (1500 GMT) yesterday near Sogndal, 130 kilometres (80 miles) northeast of the western coastal city of Bergen, said police official Joern Lasse Refsnes.
Several helicopter ambulances took part in the rescue operation in the Sogne fjord, a picturesque, popular venue for tourists.
Eight people were treated in the hospital, including two who were seriously injured.
Refsnes said two women died: a Norwegian on the local bus and a Taiwanese woman in the Swedish bus, which was carrying a driver, a guide and 22 tourists from Taiwan.
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