40,000 seems to be the number that keeps coming up. No one will ever know the exact number. Most Confederate records were destoyed, plus there were numerous Kentuckians who joined other states units after no more KY units were created. There were 9 Infantry Regiments and 16 Cavalry Regiments. There were also Partisan units, most named after their commanders. There were also 4 or 5 artillery units. Someone else may have the exact number on the artillery. Hope this helps. Shannon Jefferies, 6thkentuckyinfantry.org