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Other British estimates include 25,000 German and Ottoman troops in the area, with 8,500 at Gaza, 4,500 east of Gaza, 2,000 in the Atawineh redoubt, and 6,000 at Hareira and Tel el Sharia about halfway between Gaza and Beersheba. The official British historian notes there "were 18,000 rifles on the front" during this second battle, including the Beersheba detachment. The ration strength of the defending force was 48,845, including 18,185 armed with rifles, 86 armed with machine guns. Although they had a total of 101 artillery pieces, only 68 guns were in action during the battle, 12 of which were larger than field-gun calibre. The War Office thought there could be 30,000 Ottoman troops in southern Palestine with the Gaza–Beersheba line, defended by about 18,000 men.
On 10 April, Dobell understood that Gaza was defended by three regiments, with two regiments east of the town, two regiments at Hareira, and one each at Tel esh Sheria and near Huj, with potential for mutual support. Just before the attack, it was understood that an Ottoman force of 21,000 held the ground between Tel esh Sheria and Gaza, including 8,500 at Gaza, 4,000 at Kh el Bir, and 2,000 at Atawineh. On 15 April 1917, the Ottoman forces were estimated at about 1,500 to 2,000 cavalry, 60 to 70 guns, and 20,000 to 25,000 infantry holding the Sheria, Hareira to Gaza line with a small reserve near Akra.[48]Murray ordered Dobell to attack Gaza with three infantry divisions.