(b) For the occupation of Spain (without attacking Gibraltar). Military forces required:Air forces required:Time required:14 divisions, including 4 armoured and 4 motorised divisions. Some of the mechanised divisions might be replaced by infantry divisions if the former were required more urgently elsewhere. As for 2(a) above. 28 days, with the same proviso as in 2(a). Note: If Spain made little or no resistance these forces should be sufficient for an attack on Gibraltar as well. For the eventual occupation of Spain 12 divisions might suffice, but this number would have to be increased if hostile elements existed.