These figures are certainly less than the reality, because, for one thing, the sick are not comprised, and, for another, the losses in the last battle in Poland are not included. Let us accept them, however; let us accept also that out of these 1,800,000 men 500,000--this is the normal proportion--have been able to rejoin after being cured. Thus the final loss for five months of the campaign has been 1,300,000 men, or 260,000 men per month. These figures agree exactly with what can be ascertained when the variations of effectives in certain regiments are examined. It is certain that the majority of the German regiments have had to be completely renewed. What, then, is the situation created by these enormous losses? _This question is answered by a statement headed "German troops available for 1915."_ The total of German formations known at the beginning of January, says the review, represented in round numbers 4,000,000 men. According to the official reports on German recruiting, the entire resources of Germany in men amount to 9,000,000. But from these 9,000,000 have to be deducted men employed on railways, in the police, and in certain administrations and industries--altogether 500,000 men. The total resources available for the war were therefore 8,500,000. Out of these about one-half, say 4,000,000, are now at the front. The definitive losses represent at least 1,300,000 men. The available resources amounted, then, at the beginning of January, to 3,200,000 men. GERMANY'S RESERVES UNTRAINED. Of what are these resources composed? Chiefly of men who were untrained in time of peace, the trained reservists having almost all left the depots for the front. It has, moreover, to be noted that out of these 3,200,000 men there are, according to the statistics, 800,000 who are more than 39 years of age, and therefore of only mediocre military value. Thus there remain 2,400,000. Finally, the category of the untrained in peace comprises, according to the estimates of German military authorities themselves, one-quarter of inefficients. The really valuable resources capable of campaigning are therefore just 2,000,000. These men, comprising the 1915, 1916, and 1917 classes, called out in anticipation, constitute--and this point cannot be too strongly insisted upon--the total of available resources for the operations during the twelve months of 1915. As to what the military value of these troops will be, considering the haste with which they have been trained, the formidable losses sustained in the battle of Flanders by the newly formed corps show very clearly. Their military value will be limited. GERMAN LOSSES 260,000 A MONTH. When it is remembered that, according to the German documents themselves, the definite loss each month is 260,000 men, it is manifest that the available resources for the year 1915 will not suffice to fill the gaps of a war of ten months.