- 1 Cav - KIA 650 - Engaged in Battle of Manila
- 6th Infantry - KIA 795 - Shimbu Line
- 11 Airborne - KIA 427 -Engaged in Battle of Manila
- 24th Infantry (Part) - Bataan.
- 25th Infantry - KIA 1,124 - Northern Luzon
- 32nd Infantry - KIA 924 - Northern Luzon
- 33rd Infantry - KIA 452- Northern Luzon
- 37th Infantry - KIA 830 - Engaged in Battle of Manila
- 38th Infantry - KIA 564 - Shimbu Line
- 43rd Infantry - KIA 996 - Shimbu Line
- 40th Infantry -KIA 466 - Advance on Manila
- Corps/Army - KIA 500
- 158 RCT KIA 226
- 503rd Parachute - KIA 183
- 34th RCT - 103 KIA
Total 8,390 KIA
Leyte to Dec 25th 1944 -
From POA:
- 7th Infantry - 550 KIA -Later sent Okinawa
- 77th Infantry- 600 KIA -Later sent Okinawa
- 96th Infantry - 500 -Later sent Okinawa
SWPA
- 32nd Infantry- 450 KIA -Later sent to Luzon
- 24th Infantry -544 KIA-Later sent to Luzon
- 1st Calvary - 200 KIA-Later sent to Luzon
- 11th Airborne - 158 KIA - Later sent to Luzon
Total 3,000 KIA
Southern Philippines:
- 24th Division - Mindanao
- 40th Division - Panay and Los Negros
- 41st Division- Mindanao
- Americal Division
- 31st Division - Mindanao
Total 2,000 KIA
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