The Confederate forces are estimated from 600,000 to 1,000,000 men, and ever since the conclusion of the war there has been no little controversy as to the total number of troops involved. The losses in the Confederate army have never been officially reported, but the United States War Department, which has been assiduously engaged in the collection of all records of both armies, has many Confederate muster-rolls on which the casualties are recorded. The tabulation of these rolls shows that 52,954 Confederate soldiers were killed in action, 21,570 died of wounds, and 59,297 died of disease. This does not include the missing muster-rolls, so that to these figures a substantial percentage must be added. Differences in methods of reporting the strength of commands, the absence of adequate field-records and the destruction of those actually made are responsible for considerable lack of information as to the strength and losses of the Confederate army. Therefore, the matter is involved in considerable controversy and never will be settled satisfactorily; for there is no probability that further data on this subject will be forthcoming.