B Land forces 8. There are about 70,000 Italian troops in Sardinia, of which about 50,000 are first-line divisional and corps troops. They are organised into three divisions, the 30th Subauda; the 31st Calabria and the 44th Cremona. The Italians, as a result of operations in North Africa, may have reinforced Sardinia by about one division but no details have been received and this is not included in the 70,000 figure. These divisions are of average quality by Italian standards. 9. The remaining 20,000 are personnel of coastal and territorial battalions and anti-paratroop units.