In God We Trust
The source of the following information is Eighth Army G-2 Estimate of Enemy Strength and Locations, 1 July 1961; Eighth Army G-2 OB Br., CCF Army Histories, 1 December 1961.
| Chinese Communist Forces | Total Strength - 248,100 |
|---|---|
| 12th Army - 31st, 34th, 35th Divisions | 16,100 |
| 15th Army - 29th, 44th, 45th Divisions | 14,400 |
| 20th Army - 58th, 59th, 60th Divisions | 16,400 |
| 26th Army - 76th, 77th, 78th Divisions | 19,700 |
| 27th Army - 79th, 80th, 81st Divisions | 26,000 |
| 38th Army - 112th, 113th, 114th Divisions | 13,900 |
| 39th Army - 115th, 116th, 117th Divisions | 24,000 |
| 40th Army - 118th, 119th, 120th Divisions | 18,500 |
| 42d Army - 124th, 125th, 126th Divisions | 29,000 |
| 47th Army - 140th Division | 8,500 |
| 60th Army - 179th, 180th, 181st Divisions | 13,900 |
| 63d Army - 187th, 188th, 189th Divisions | 17,700 |
| 64th Army - 190th, 191st, 195th Divisions | 16,100 |
| Korean People's Army | Total Strength - 211,100 |
|---|---|
| I Corps - 7th, 19th, 47th Divisions | 15,800 |
| II Corps - 2d, 13th, 27th Divisions | 18,700 |
| III Corps - 1st, 15th, 45th Divisions | 30,400 |
| IV Corps - 4th, 5th, 105th Armored Divisions, 26th Brigade | 29,200 |
| V Corps - 6th, 12th, 32d Divisions | 14,300 |
| VI Corps - 9th, 17th Mechanized, 18th, 23d Divisions | 35,500 |
| VII Corps - 3d, 24th, 37th, 46th Divisions, 63d Brigade | 35,500 |
| Other Forces | 31,700 |
*Besides these units, Eighth Army Intelligence officers suspected, but had not as yet confirmed, the presence of six other Chinese armies and two-thirds of a seventh.