The following table compares the number of combat divisions each side would have fielded had Poland survived the German onslaught:

Germany-Allies Strength Comparison
Turn	Combat Divisions
.	Germany	Allies	Poland	France	BEF
Initial	103	99	36	63	0
Sep I 39	103	123	38	85	0
Sep II 39	104	133	38	93	2
Oct I 39	105	138	40	94	4

Notes

Period notes the time periods of the comparisons, in Europa terms.

Allies is the total of Poland, France, and the British Expeditionary Force (BEF).

The initial divisional count of the Allies is slightly exaggerated, as 12 of Poland's 36 divisions were not fully mobilized at the start of the war. This is balanced out by the dozen or so cavalry and mechanized brigades Poland did have on hand.

The divisional strengths count combat-capable divisions on mainland Europe. It does not include other forces: Germany began forming several new divisions when the war broke out, but these were not combat-ready until later. France had divisions in North Africa and the Levant, some of which went to France in the winter of 1939/40. Britain had one regular and several territorial divisions at home. The regular division later joined the BEF but the territorial divisions needed considerable training and equipment before being combat ready.

Although Italy was neutral, France could not risk leaving the French-Italian border undefended. Due to the defensive strength of the terrain there, minimal forces were required. (For example, the French Army of the Alps had only four divisions in May 1940.) When comparing the French and Allied totals to the German total, keep in mind that 3-6 French divisions would have watch the Italians.

The table simply counts divisions without assessing their quality. The German "average division" was probably slightly better than the Allied "average division"--the French "B" divisions and fortress divisions were poor to mediocre, while the German panzer divisions were unmatched by anything the Allied had. Still, many of the newer German infantry divisions needed additional training to shake them down, so overall the counts are fairly comparable.

Inside Europa First to Fight Designer's Notes Part II, Section A Germany

Introduction
Army Re-armament and Manpower
Strategic Situation
Germany-Allies Strength Comparison
German High Command and the Government
Volksdeutsch Resettlement 1939-1942
The Wehrkreis System
Frontier Defenses and Border Regt Commands