Iranian HQ Reserve
29th Commando Division (Airmobile) (1000 men)
55th Airborne Division (1100 men)
351st SSM Brigade (280 men, 2 SCUD Launchers)
75th Logistics Brigade (600 men)
411th Engineer Division (1500 men)
Iranian Army Helicopter Brigade (550 men, 5 AH-1J, 3 CH-47C, 5 UH-1, 6 MIL Mi-17)

Southern Operations Sector (Dezful)
81st Armored Division (1200 men, 35 T-72M1, 9 BMP-1, 4 Fajr-5 MRL, 
                       2 2S1 Gvozdika, 5 2A18M D-10, 4 M109A1)
92nd Armored Division (1400 men, 42 Zulfiqar 1, 10 BMP-2, 3 Fajr-5 MRL, 
                       2 2S1 Gvozdika, 7 2A18M D-10, 5 M109A1)
45th Commando Brigade (250 men)

Northern Operations Sector (Rezaiyeh)
28th Mechanized Inf Division (1150 men, 10 Mobarez, 27 M113, 3 Fajr-5 MRL, 
                              1 2S1 Gvozdika, 3 2A18M D-10, 4 M109A1)
64th Infantry Division (900 men, 8 FV 101 Scorpion, 2 Fajr-1 MRL, 3 M101A1)
40th Infantry Brigade (180 men, 1 FV 101 Scorpion)
25th Commando Brigade (320 men)
11th Artillery Division (1100 men, 4 Fajr-3 MRL, 14 BM-21 MRL, 8 M-1978, 
                         11 M109A1, 30 M-1954)

Western Operations Sector (Kermanshah)
16th Armored Division (700 men, 12 T-72 Safir 74, 6 BTR-50, 5 Fajr-5 MRL, 
                       3 2S1 Gvozdika, 5 2A18M D-10, 6 M109A1)
18th Armored Division (1200 men, 30 T-72S, 11 Boragh, 4 Fajr-5 MRL, 
                       2 2S1 Gvozdika, 6 2A18M D-10, 4 M109A1) 
81st Armored Division (1350 men, 35 T-72S, 12 BMP-1, 4 Fajr-5 MRL, 
                       1 2S1 Gvozdika, 6 2A18M D-10, 5 M109A1)
84th Mechanized Infantry Division (1050 men, 12 Samsam, 2 Fajr-5 MRL, 
                                   3 2A18M D-10, 2 M109A1)
23rd Commando Division (1000 men)
35th Commando Brigade (340 men)
58th Commando Brigade (250 men)
22nd Artillery Division (1300 men, 6 Fajr-3 MRL, 20 BM-21 MRL, 9 M110, 12 M109A1, 
                         42 M-1954)
23rd Artillery Division (950 men, 2 Fajr-3 MRL, 9 BM-21 MRL, 7 M107, 10 M109A1, 
                         40 M-1954)
44th Artillery Division (1000 men, 3 Fajr-3 MRL, 14 BM-21 MRL, 9 M107, 7 M109A1, 
                         44 M-1954)
55th Artillery Division (1000 men, 4 Fajr-3 MRL, 13 BM-21 MRL, 8 M110, 9 M109A1, 
                         38 M-1954)

Eastern Operations Sector (Birjand)
88th Armored Division (2000 men, 50 T-72S, 16 Boragh, 8 Fajr-5 MRL, 1 2S1 Gvozdika, 
                       8 2A18M D-10, 4 M109A1)
37th Infantry Division (1200 men, 12 FV 101 Scorpion, 3 Fajr-1 MRL, 4 M101A1)
77th Infantry Division (1300 men, 11 FV 101 Scorpion, 4 Fajr-1 MRL, 4 M101A1)

Airforce Group (2100 men)
5 Grumman F-14 Tomcat
3 Lockheed C-130E Hercules 
3 Lockheed C-130H Hercules
2 McDonnell Douglas F-4D Phantom II
6 McDonnell Douglas F-4E Phantom II
6 Northrop F-5A Freedom Fighter
2 Northrop F-5B Freedom Fighter