The corps' main body consisted of the American 3rd Armored Division (3rd AD) and 1st Infantry Division (1st ID) and 1st Armored Division (1st AD), and the British 1st Armoured Division (1 AD). Each troop comprised 120 soldiers, 12 M3 Bradley fighting vehicles and nine M1A1 Abrams main battle tanks. Each ground squadron was made up of three cavalry troops, a tank company, a self-propelled howitzer battery, and a headquarters troop. The 2ACR combat team numbered around 10,000 soldiers. It consisted of three ground squadrons (1st, 2nd and 3rd), an aviation (attack helicopter) squadron (4th), and a support squadron. unit in the battle was the 2nd Armored Cavalry Regiment (2nd ACR), a 4,500 man reconnaissance and security element assigned to VII Corps. The battle was described by the Military Channel as "the last great tank battle of the 20th century."
It was named for a UTM north-south coordinate line (an "Easting", measured in kilometers and readable on GPS receivers) in the featureless desert that was used as a phase line to measure progress of the offensive. The battle took place several hours after the Battle of Al Busayyah. The Battle of 73 Easting was a decisive tank battle fought on 26 February 1991, during the Gulf War, between American- British armored forces and those of the Iraqi Republican Guard.
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