North Vietnamese Army and Viet Cong TOEs
There is surprisingly little available on this topic.
A company in the 1965-66 era has been shown as having a headquarters (25), heavy weapons platoon (40), and three platoons (35 each), for a strength of 170. Heavy weapons were 3 60mm mortars and 3 MMG’s in the weapons platoon and 3 57mm recoilless rifles in headquarters.
The estimated average strength of Viet Cong battalions in summer 1965 was 425 personnel. One battalion in the Ia Drang battle in 1965 had 600 personnel, including porters.
An NVA battalion in 1965 had a full strength of 555 personnel. A regiment included 18 12.7mm AAMG and at least 11 mortars. Divisions included an AA battalion (composition unknown) and a 120mm mortar battalion.
Clarke, Jeffrey J. Advice and Support: The Final Years. The U.S. Army in Vietnam. (Washington, DC: Center of Military History, U.S. Army, 1988)
Gen. Cao Van Vien. The Final Collapse. Indochina Monographs. (Washington, DC: Center of Military History, U.S. Army, 1985)
Commander in Chief, Pacific and Commander, U.S. Military Assistance Command, Vietnam. Report on the War in Vietnam (as of 30 June 1968). Washington: Government Printing Office, n.d. 
Military Assistance Command, Vietnam. Office of Assistant Chief of Staff J-2. Volume I, Order of Battle Summary. March 1972. Volume II, Order of Battle Summary. February 1972. [Volume I includes a listing of identified units. Volume II provides historical monthly figures for battalions and strength.]
Moore, Lt. Gen. (Ret) Harold G. and Joseph L. Galloway. We Were Soldiers Once…And Young. Ia Drang: The Battle That Changed the War in Vietnam. (New York: HarperPerennial, 1993)
Smith, Charles R. U.S. Marines in Vietnam. High Mobility and Standdown, 1969. (Washington, DC: History and Museums Division, Headquarters U.S.M.C., 1988)
Stanton, Shelby L. Vietnam Order of Battle. Washington, DC: U.S. News Books, 1981.
Webster’s New World Dictionary of the Vietnam War. (New York: Simon and Schuster, Inc., 1999)
Weller, Jac. Fire and Movement: Bargain-Basement Warfare in the Far East. New York: Thomas Y. Crowell Company, 1967.
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