This Report presents the Department of Defense assessment of the relative contributions toward common defense and mutual security made by our NATO allies, our key partners in the Pacific (Japan and the Republic of Korea), and the countries of the Gulf Cooperation Council (GCC). This report responds to the requirements set forth in the Strom Thurmond National Defense Authorization Act for Fiscal Year 1999 (P.L. 105-261), Title XII, Section 1233, Defense Burdensharing, paragraphs a-c. Additionally, this Report covers burdensharing reporting requirements set forth in the Department of Defense Military Construction Appropriations Act (P.L. 105-237), Section 119. In its discussion of "Legislative Provisions Adopted" in the Strom Thurmond Act, Congress directed the Secretary to provide a Report to Congress on "National Security Bases for Forward Deployment and Burdensharing Relationships." The baseline legislation for this requirement is the FY1997 National Defense Authorization Act, Title X, Section 1084. In that provision, Congress requests an analysis of forward deployment options, and related force structures and costs (paragraphs c-e). Such information is beyond the scope of this Report, but readers are advised that the information is available in more comprehensive departmental reports. These include the National Defense University's 1998 Strategic Assessment (on alternative basing options and related force structures); and in the Department of Defense OP-53 Exhibit, Defense Overseas Funding, which addresses DOD worldwide overseas costs. Under legislative provisions dating to the Defense Authorization Act of 1981 (P.L. 96-342, Section 1006), the Department of Defense is required to compare the defense burdens borne by our allies, explain disparities, and describe efforts to eliminate such disparities.