Many thanks to Arturo Filippo Lorioli for contributing this article.
Situation of the Italian Army and Air Force on December 8th 1940 facing the British "Operation Compass" offensive.
I am not fully confident of the accuracy of the Air Force OOB, but I guess that the Army OOB is as accurate as possible. The only doubt is that no AA btys are shown in most of the Divisions. As far as i can remember the TO&E called for 2 x 20mm AA btys (8 guns each) for each Division: I guess they were almost certainly there.
Italian Air Force 5th Squadra Aerea (Air Fleet)
175th Autonomous Flight 6 x SM79 (Apollonia)
278th Torpedo Bomber Flight 4 x SM79 (Tobruch N.5)
Transport Squadron 13 x SM75 (Bengasi-Berka)
2 x SM74 (Bengasi-Berka)
614th Rescue Flight 4 x CantZ.506 (Bengasi)
13th Divisione Aerea "Pegaso"
9th Bomber Wing
26th Bomber Sq. 13 x SM79 (Castel Benito)
29th Bomber Sq. 10 x SM79 (Gambut)
14th Bomber Wing
44th Bomber Sq. 14 x SM79 (Tmini)
45th Bomber Sq. 10 x SM79 (Tmini)
33rd Bomber Squadron 11 x SM79 (Base Z.1)
54th Bomber Squadron 12 x SM81 (Benina)
Haevy Bomber Unit 5 x SM82 (Berka)
2 x SM79 (Berka)
9th Brigata Aerea "Leone"
15th Bomber Wing
46th Bomber Sq. 17 x SM79 (Castel Benito)
47th Bomber Sq. 16 x SM79 (Castel Benito)
41st Bomber Wing
59th Bomber Sq. 11 x SM79 (Castel Benito)
60th Bomber Sq. 10 x SM79 (Castel Benito)
14th Brigata Aerea "Rex"
8th Fighter Squadron CR32
10th Fighter Squadron CR42
Other units
13th Fighter Squadron CR42
12th Assault Squadron Ba65
16th Assault Squadron Ca310B
A total of 160 Bombers (116 efficent by December 5th 1940), with a total of 108 Flight crews (68 trained for night operations). A total of 145 Fighters (110 efficent) A total of 56 Assault (28 efficent) There were also two Squadrons (1st, 2nd) with Ca309 Recce/Light Attack), plus several flights.
10th Army
Army Units
61st infantry Division "Sirte" (at Gambut)
69th Infantry Rgt.
70th Infantry Rgt.
43rd Arty.Rgt.
2 x 75L27 Bns.
1 x 100L17 Bn.
61st Engineer Bn.
Lybian Parachutist Bn. (at Barce)
"National" Parachutist Bn. (at Barce)
10th Artillery.Rgt. (at Tobruk)
7th Arty bn (100L17)
12th Arty bn (105L28)
17th Arty bn (105L28)
20th Artillery Rgt. (at Giovanni Berta village)
1st Arty bn (105L28)
2nd Arty bn (105L28)
3rd Arty bn (75L27)
4th Arty bn (75L27)
Special Armoured Brigade "Babini" (at Marsa Lucch)
1st Medium tanks Bn (M11/39)
3rd Medium tanks Bn (M13/40)
21st Light tanks Bn (L3)
60th Light tanks Bn (L3)
60th Motorcycle Bersaglieri Bn.
1st bn/12th Arty Rgt (100L17) from the 60th "Sabratha" Div.
2nd bn/12th Arty Rgt (75L27) from the 60th "Sabratha" Div.
1 x 105L28 Arty bty (from 20th Arty Rgt)
Gruppo Divisioni Libiche
1st Libyan Division (at Uadi el Maktila with one Bn. at Sanyet Abu Gabeira)
1st Lybian Infantry Group (3 x Bns)
2nd Lybian Infantry Group (3 x Bns)
1 x 47L32 AT coy. (8 guns)
1 x 47L32 Frontier Guards AT coy (8 guns).
1st Lybian Arty. Group
2 x 77L28 Arty.Bns.
2nd bn/202nd Arty Rgt (75L27) from 2nd CCNN Div. (12 guns)
1 x 65L17 Arty.bty. (CCNN)
1 x 65L17 Frontier Guards Arty.bty.
1 x 105L28 Arty.bty. from the 2nd/21st Arty Rgt.
2nd Mixed Engineer Bn.
2nd Libyan Division (at Ras-el-Dai and Alam-el-Tummar)
3st Lybian Infantry Group (3 x Bns)
4nd Lybian Infantry Group (3 x Bns)
1 x Lybian Bn.
2 x 47L32 AT coy. (8 guns)
9th Light Tanks Bn. (46 x L3/35)
2nd Lybian Arty. Group
2 x 77L28 Arty.Bns.
3rd bn/202nd Arty Rgt (75L27) from 2nd CCNN Div. (12 guns)
1 x 65L17 Arty. bty. (CCNN)
1 x 65L17 Frontier Guards Arty. bty.
2nd bn/21st Arty Rgt (105L28)
1st Mixed Engineer Bn.
4th CCNN (Blackshirts) Division "3 Gennaio" (at Sidi el Barrani).
250th CCNN Legion (3 x Bns
1 x 81mm Motars coy.
1 x 65L17 bty. (4 guns)
270th CCNN Legion (same as above)
204th MG Bn.
1 x 47L32 AT coy
204th Arty. Rgt.
2 x 75L27 Arty. Bns.
1 x 100L17 Arty. Bn.
1 x 75mm AA Bn.
2nd bn/21st Arty Rgt (105/28)
204th Mixed Engineers Bn.
21st Corps
Corps Units (at Buq-Buq?)
20th Light tanks Bn.
63rd Light tanks Bn.
10th MG Bn "Vittorio Emanuele II"
1 x motorcycle coy.
63rd Infantry Division "Cirene"(between Alam-el-Rabia and Bir-Bofafi)
157th Infantry Rgt. (same as CCNN)
158th Infantry Rgt.
63rd MG Bn.
63rd 47L32 AT coy.
202nd 47L32 AT coy from 2nd CCNN Div.
63rd motorcycle coy.
45th Arty. Rgt.
2 x 75L27 Arty. Bns.
1 x 100L17 Arty. Bn.
1st/21st Arty. Bn (105L28)
3rd/21st Arty.Bn. (75L27)
3rd/12th Arty.Bn. (100L17)
2 x 65L17 btys from 61st Inf.Div. "Sirte"
63rd Engineers Bn.
64th Infantry Division "Catanzaro" (at Alam Samalus)
141st Infantry Rgt.
142nd Infantry Rgt.
64th MG Bn.
64th 47L32 AT coy.
203rd Arty.Rgt.
2 x 75L27 Arty. Bns.
1 x 100L17 Arty. Bn.
64th Engineers Bn.
Raggruppamento Libico "Maletti" (at Alam-el-Nibeua et Alam-el-Iktufa)
1st Lybian Bn.
5th Lybian Bn.
17th Lybian Bn.
19th Lybian Bn.
1st "Sahariano" Bn.
2nd Medium tanks Bn. (M11/39)
1 x 81mm Mortars coy.
1 x 65L17 Arty. Bn. (3 btys)
1 x 75L27 Arty. Bn.
1 x 105L28 bty.
2 x 47L32 AT btys.
23rd Corps
Corps Units:
23rd Arty Bn (105L28)
1st CCNN Division "23 Marzo" (at Bardia)
219th CCNN Legion
233rd CCNN Legion
1 x MG Bn.
1 x 47L32 AT coy.
202nd Arty. Rgt.
2 x 75L27 Bn.
1 x 100L17 Bn.
41st Light tanks Bn.
1 x Engineer Bn.
2nd CCNN Division "28 Ottobre" (Between Sollum and Halfaya)
231st CCNN Legion
238th CCNN Legion
1 x 47L32 AT coy.
202nd MG Bn.
202nd Engineer Bn. (less 1 coy)
202nd Arty Rgt
1st Bn (100/17)
62nd Infantry Division "Marmarica" (Between Sidi-Omar and Gabr-du-Fares)
115th infantry Rgt.
116th infantry Rgt.
62nd MG Bn.
62nd 47L32 AT coy.
44th Arty.Rgt.
2 x 75L27 Bns.
1 x 100L17 Bn.
62nd Engineer Bn.
2 x 47L32 AT coys.
2 x 65L17 Aty. btys.
62nd Light tanks Bn.
Garrisons
Tobruch :
2300 x Frontier Guards (31st and 32nd Groups)
2 x mixed engineers units.
3 x Frontier Guards arty. Bns.(77L28)
21st Lybian costal defense bn.
Cruiser "San Marco"
2 x 20mm AA Bns.
10 x costal arty. btys.
15th AA Arty bn (75L46)
Bardia :
2500 x Frontier Guards. (30th Group)
1 x "position" MG Bn.
3 x 47L32 AT coys.
1 x Frontier Guards Arty. Rgt.
6 x 77L28 btys
5 x149L35 btys
1 x 120L45 bty
1 x 120L35 bty
4 x 65L17bty.
5th costal and AA Arty.Bn. (120L25)
17th AA Arty bn (75L46)
18th AA Arty bn (75L46)
21st AA Arty bn (75CK truck guns)
22nd AA Arty bn (75L46)
2 x Coastal Arty. btys (75L27 - old model)
Giarabub :
1 x Lybian motorized MG coy.
1 x Inf. coy.
4 x Lybian "position" MG coys.
1 x 65L17 Arty.bty( (2 guns only)
1 x 47L32 AT bty (6 guns only)
1 x 20mm AA bty (4 guns only)
El Garn Ul Grein (all Frontier Guards):
1 x Inf. coy.
1 x MG pltn.
1 x 47L32 pltn. (4 guns)
1 x 20mm AA pltn (4 guns)
Bir Esc Scegga (all Fontier Guards):
1 x Inf coy.
1 x MG coy.
1 x 75L27 battery
1 x 47L32 pltn. (4 guns)
1 x 20mm AA pltn (4 guns)
Bir El Sceferenz (all from 4th CCNN div)
1 x Inf coy.
1 x MG pltn.
1 x 65L17 bty (4 guns)
1 x 20mm AA pltn (4 guns)
Lybian Sahara Command
Cufra oasis sector
2 x Lybian "position" MG coys.
1 x "Sahariana" coy.
1 x 20mm AA "Sahariana" bty.
Gialo oasis sector
1 x MG Bn.
1 x Lybian replacements Bn.
1 x "Sahariana" coy.
1 x 47L32 AT coy.
1 x 20mm AA coy.
Many thanks to Mr.Frank Chadwick for his several corrections to my original listing