The Soviet field regulation of 1936 summarises ‘Deep Battle’ theory as follows: “tanks, artillery, aviation, and mechanized units in large scale use provide the option of simultaneously attacking the entire depth of the enemy battle formation with the objective isolating, encircling, and destroying the enemy”. As a direct comparison, FM 100-5/1982 states that, “the AirLand Battle will be dominated by the force that retains the initiative and, with deep attack and decisive maneuver, destroys its opponent’s abilities to fight and to organize in depth”. The similarities between the two are clearly evident, both focusing on the role of operational art, the use of combined, mechanised arms and perhaps most importantly the ‘deep’ attack. The Soviet emphasis on the operational level of war emerged in response to the failures during the First World War and focused on the need for consecutive series of operations in order to prevent losing the initiative and provoking an enemy counterattack. In addition, the realisation that echeloned attacks were required in order to exploit any breakthroughs in the enemy line resulted in the formation of operational-manoeuvre groups whose task was to carry out such exploitation and carry the attack throughout the operational depth of the opposition (Kagan, 1997). Eventual Soviet application of these theories to operations on the Eastern Front in 1944-45 earned the USSR successes and a reputation for operational excellence which the Americans sought to emulate in the 1980s