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 1 January 1942.
The Fall of the Philippines p. 18. The Philippine Army totalled 120,000 and the Army of the United States 31,000.
Philippine Islands. Center of Military History, U.S. Army. 3 October 2003. m/s. 19. Since 6 January the Japanese had suffered 7,000 battle casualties, with another 10,000 to 12,000 men dying of disease.
