Battle of West Hunan, Order of Battle

China

 * Commander-in-Chief; Ho Ying-chin 何應欽
 * 3rd Front Army; Tang En-po 湯恩伯
 * 27th Army Group; Li Yu-tang 李玉堂


 * 26th Corps; Ting Chih-pan 丁治磐
 * 4th Division; Chiang Hsiu-jen


 * 94th Corps; Mu Ting-fang 牟廷芳
 * 5th Division; Li Tse-fen
 * 43rd Division; Li Shih-lin
 * 121st Division; Ch Ching-min


 * New 6th Corps; Liao Yao-hsiang 廖耀湘
 * 14th Division; Lung Tien-wu
 * New 22nd Division; Li Tao


 * 4th Front Army; Wang Yao-wu 王耀武
 * 18th Corps; Hu Lien 胡璉
 * 11th Division; Yang Po-tao
 * 18th Division; Chin Tao-shan
 * 118th Division; Tai Pu
 * 73rd Corps; Han Chun 韓浚光
 * 15th Division; Liang Chi-lu
 * 77th Division; Tang Sheng-hai
 * 193rd Division; Hsiao Chuang-kuang
 * 74th Corps; Shih Chung-cheng 施中誠
 * 51st Division; Chao Chih-tao
 * 57th Division; Li Yen
 * 58th Division; Tsai Jen-chieh
 * 100th Corps; Li Tien-hsia 李天霞
 * 19th Division; Yang Yin
 * 63rd Division; Hsu Chih-hsiu
 * 13th Division; Chin Li-san
 * 6th Provincial Division; Chao Chi-ping
 * assorted independent units ***


 * 10th Army Group; Wang Ching-chiu 王敬玖
 * 39th Corps; Liu Shang-chih 劉尚志 (uncommitted)
 * 51st Division; Shih Hun-hsi
 * 92nd Corps; Hou Ching-ju 侯镜如
 * 21st Division; Li Tse-fen
 * 142nd Division; Li Chun-ling (uncommitted)

Airforce
 * 400 aircraft from the CAF 1st, 2nd, 3rd, 5th Air Groups and the USAAF 14th Air Force.

Sources

Japan
Sources
 * 20th Army; Kazuyoshi Banzai 板西一良
 * 34th Division; Yoshio Ban
 * 47th Division; Nagashi Watanabe 渡辺??
 * 68th Division; Mikio Tsutsumi 堤??
 * 116th Division; Ginnosuke Uchida 内田銀之助
 * Elements of the 64th Division
 * 86th Independent Mixed Brigade