The 1968 Battle of Khe Sanh was the longest, deadliest and most controversial of the Vietnam War, pitting the U.S. Marines and their allies against the North Vietnamese Army. Both sides have published official histories of the battle, and while these histories agree the fighting took place at Khe Sanh, they disagree on virtually every other aspect of In an unconventional war without conventional front lines, statistics became the mostcritical measure of progress. The most controversial statistic in Vietnam was the number of killed in action (KIA) claimed by each side. If a battle tallied a sufficiently favorable body count ratio, American commanders declared victory, as they did after Khe Sanh. A closer look at the Khe Sanh body count, however, reveals anything but a straightforward matter of numbers.