Allied Equivalent Divisions in Combat (1940-45)

 

British Commonwealth United States
  Europe Pacific Total Europe Pacific Total
Jan, 40 5 1/3 0 5 1/3 0 0 0
Jul, 40 6 0 6 0 0 0
Jan, 41 10 1/3 0 10 1/3 0 0 0
Jul, 41 13 0 13 0 0 0
Jan, 42 7 2/3 7 14 2/3 0 2 2/3 2 2/3
Jul, 42 10 4 2/3 14 2/3 0 8 1/3 8 1/3
Jan, 43 10 1/3 8 2/3 19 5 10 15
Jul, 43 16 2/3  7 2/3 24 1/3 10 12 1/3 22 1/3
Jan, 44 11 1/3 12 1/3 23 2/3 6 2/3 9 1/3 16
Jul, 44 22 2/3 16 38 2/3 25 17 42
Jan, 45 30 1/3 18 2/3 49 55 2/3 23 1/3 79

 

Notes:

(1) Only includes land forces in fighting contact with the enemy.

Source: Winston Churchill. The Second World War.