South Burma order of battle - 3 February 1942
51 aircraft in service
AVG 1st Squadron (Sq Ldr Robert Sandell): 12 Curtiss Tomahawks
AVG 2nd Squadron (Sq Ldr John Newkirk): 8 Curtiss Tomahawks
IAF 1 Squadron (Wing Cmdr Karun Majumdar): 6 Westland Lysanders
RAF 17 Squadron (Sq Ldr Cedric Stone): 7 Hawker Hurricanes
RAF 67 Squadron (Sq Ldr Robert Milward): 4 Brewster Buffaloes
RAF 113 Squadron (Wing Cmdr R. N. Stidolph): 10 Bristol Blenheims
RAF 135 Squadron (Sq Ldr Frank Carey): 4 Hawker Hurricanes
112 aircraft in service
8th Sentai (Maj Honda Mitsuo): 10 Kawasaki Ki-48 Lilys,
10 Mitsubishi Ki-30 Anns
14th Sentai (Col Hironaka Magoroku): 12 Mitsubishi Ki-21 Sallys
31st Sentai (Lt Col Hayashi Junji): 22 Mitsubishi Ki-30 Anns
50th Sentai (Maj Makino Yasuoo): 20 Nakajima Ki-27 Nates
62nd Sentai (Lt Col Onishi Hiroshi): 8 Mitsubishi Ki-21 Sallys
77th Sentai (Maj Yoshioka Hiroshi): 23 Nakajima Ki-27 Nates
70th Ind. Chutai (Capt Ohira Tateo): 7 reconnaissance aircraft