New 1st Army
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New 1st Army was reputed as the most elite Chinese military unit of the Kuomintang. Nicknamed the "1st [Best] Army under the heaven" during the Chinese Civil War, it caused the most Japanese Army casualties during the Sino-Japanese War (1937-1945).
After the New 38th Division under Sun Li-jen and New 22nd Division under Liao Yao-hsiang retreated to India from Burma in the first phase of the Burma Campaign, the two divisions obtained American equipment and training at Ramgarh, India.
The New 1st Army was formed in February 1943 at Ramgarh with the three divsions: the New 38th, the New 22nd and the New 30th. general Chieu Ching-chun was appointed its commander, but was soon replaced by general Cheng Tung-kuo. Sun Li-jen served as the deputy commander but had taken over tactical controls since the beginning of the second phase of the Burma Campaign.
During the Chinese Civil War, the New 1st Army was deployed in Manchuria to fight against Communist Party of China military units under Lin Biao and suffered heavy losses by Lin's guerrilla and hit and run tactics.