 South Vietnamese and U.S. military intelligence estimated that North Vietnamese and Viet Cong forces in South Vietnam during January 1968 totaled 323 @,@ 000 men , including 130 @,@ 000 North Vietnamese regulars , 160 @,@ 000 Viet Cong and members of the infrastructure , and 33 @,@ 000 service and support troops . They were organized into nine divisions composed of 35 infantry and 20 artillery or anti @-@ aircraft artillery regiments , which were , in turn , composed of 230 infantry and six sapper battalions . 
