The Fall of the Philippines p. 18. The Philippine Army totalled 120,000 and the Army of the United States 31,000.
Reports of General MacArthur Order of Battle plate. The total includes all elements of divisions assigned to the 14th Army at some point in the campaign, and replacements. The maximum strength of Japanese ground forces was approx. 100,000. The total does not include 12000+ Army air force personnel, whose totals were drastically reduced after January 1, 1942.
