This discrepancy between nominal and real strength certainly deluded outside observers during the Gulf crisis, and it is quite likely that it deluded Saddam himself as to the true state of his military establishment. However, since the 1991 Gulf war, the army has been the prime focus of the rebuilding effort. The approach since 1991 has been to reduce the numbers of formations and personnel, amalgamate units and concentrate on rebuilding armoured and mechanised units. These divisions are, at least nominally, structured along the following lines. Armoured brigades have three armoured and a mechanised battalion while mechanised brigades have three mechanised and a tank battalion.
Divisions usually have four artillery battalions in support.
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