| 49 NVA Infantry Battalion - Quang Binh Province |
| 9 NVA Infantry Regiment - 304 NVA Infantry Division |
| 20 NVA Sapper Battalion - 304 NVA Infantry Division |
| 27 NVA Infantry Regiment |
| 33 Independent NVA Sapper Battalion |
| 31 NVA Infantry Regiment |
| 36 NVA Infantry Regiment - 308th NVA Infantry Division |
| 270 NVA Infantry Regiment |
| 84 NVA Rocket Regiment |
| 164 NVA Artillery Regiment |
| 246 NVA Infantry Regiment |
| 126 Naval Sapper Regiment - NVN Sapper Combat Group |
| 20th NVA Transportation Battalion - 325th NVA Infantry Division |
| 24B NVA Infantry Regiment - 304 NVA Infantry Division |
| 107 NVA Heavy Weapons Support Battalion |
| 120 VC Montagnard Infantry Battalion |
| 406 VC Sapper Battalion |
| 31 NVA Infantry Regiment (Independent) |
| 36 NVA Infantry Regiment |
| 3rd NVA Sapper Battalion |
| D3 NVA Infantry Battalion |
| 90 NVA Infantry Regiment |
| 141 NVA Infantry Regiment |
| 577 NVA Rocket Launcher Battalion |
| R20 VC Infantry Battalion |
| T-89 VC Sapper Battalion |
| 42 VC Recon Battalion |
| V25 VC Infantry Battalion |
| T-87 VC Sapper Battalion |
| 490 NVA Sapper Battalion |
| Hai Van VC Main Force Sapper Battalion |
| 573 NVA Rocket Battalion |
| 575 NVA Rocket Battalion |
| Q80 VC Local Force Infantry Battalion - Hieu Nhon District |
| 38 VC Local Force Infantry Battalion |
| 48 VC Local Force Infantry Battalion |
| 81 VC Local Force Infantry Battalion |
| V16 VC Local Force Sapper Battalion |
| 70 VC Local Force Infantry Battalion |
| 72 VC Local Force Infantry Battalion |
| 74 VC Local Force Combat Support Battalion (Mortars) |
| 78 VC Local Force Rocket Launcher Battalion |
| 1 VC Infantry Regiment |
| 21 NVA Infantry Regiment |
| 31 NVA Infantry Regiment |
| 10 NVA Sapper Battalion |
| 17 NVA Signal Battalion |
| 14 NVA Air Defense Battalion |
| 12 NVA Artillery Battalion |
| 18 NVA Medium Battalion |
| GK40 NVA Engineer Battalion |
| 22 NVA Infantry Regiment |
| 30 NVA Engineer Battalion |
| 40 NVA Sapper Battalion |
| 200 NVA Air Defense Battalion |
| 300 NVA Artillery Battalion Comp. |
| 500 NVA Transportation Battalion |
| 551 NVA Signal Battalion |
| 600 NVA Medium Battalion |
| 9th NVA Sapper Battalion |
| 95 VC Sapper Battalion |
| 409 VC Sapper Battalion |
| 4 NVA Infantry Regiment |
| 5 NVA Infantry Regiment |
| 6 NVA Infantry Regiment |
| 9 NVA Infantry Regiment |
| 29 NVA Infantry Regiment |
| 803 NVA Infantry Regiment |
| 812 NVA Infantry Regiment |
| K11 NVA Sapper Battalion |
| 808 NVA Infantry Battalion |
| K34 NVA Rocket Battalion |
| 814 NVA Infantry Battalion |
| 1/84 NVA Rocket Launcher Battalion |
| 10 NVA Sapper Battalion |
| Phu Loc VC Local Force Battalion |
| SOURCE | |
| Military Assistance Command, Vietnam Command History. 1970. Volume 1, Pages III-115 - III-117 | |