D. H. Hill, Jr., Confederate Military History, a library of Confederate States Military History: Volume 4, North Carolina
Clement Anselm Evans, Ed.

[39] the opening of the battle stopped the work on the redoubt and left this vital point guarded only by some artillery acting as infantry. Back of the line, on the railroad, Col. C. M. Avery's regiment, the Thirty-third, was held in reserve. Latham's battery was posted near the Thirty-seventh, and Brem's on the railroad.¹ A careful search of official records convinces one that it is impossible to ascertain Branch's force with positive accuracy. General Hawkins (Battles and Leaders, I, 648) makes it between 7,000 and 8,000 men. This is far too large. Branch says in his official report: ‘I have at no time been able to place 4,000 men in the field at New Bern, and at the time of the battle had been seriously weakened by the re-enlistment furloughs.’ Many of his regiments were being reorganized from six and twelve months enlistments to enlistments for the war. On such occasions the authorities granted, freely, short furloughs for the men to put their business in order. Hence the regiments were very small. Colonel Hoke reports that he had only 614 men present. It is fair to assume that the other regiments, affected by the same cause, had about an equal number. The six regiments present, then, would number about 3,684. The militia battalion reports 264 men. The artillery and cavalry present did not, from best accounts, number over 400. This would make Branch's force aggregate about 4,348, which is nearly the figure at which he placed it, and is very nearly right.

It is also difficult to get accurately the Federal numbers. Burnside had thirteen regiments engaged. These were not reorganizing. But if we give them the same number present as the Confederate regiments, they would aggregate 7,982, and with the artillery would make a total of at least 8,300, or about double the Confederates.