North Vietnamese were preparing for an offensive in the central highlands and the northern provinces of South Vietnam. The brunt of an attack would be borne by South Vietnamese forces since the U.S. strength had been reduced to 69,000 troops, most of whom were in support roles and the number was to be reduced to 27,000 by 30 November.

The U.S. commander, General Creighton W. Abrams, was convinced an offensive was likely but was also convinced that the attack would begin during or near the Tet