The drawdown from Iraq is a complex operation of significant magnitude. Established drawdown timelines dictate a reduction in forces to 50,000 troops by August 31, 2010, and a complete withdrawal of U.S. forces from Iraq by December 31, 2011. While DOD has made progress toward meeting these goals, a large amount of equipment, personnel, and bases remain to be drawn down. Moreover, escalating U.S. involvement in Afghanistan may increase the pressure on DOD to efficiently execute the drawdown. Due to broad congressional interest in drawdown issues, GAO performed this work under the Comptroller General's Authority. GAO examined (1) the extent to which DOD has planned for the drawdown from Iraq in accordance with set timelines, and (2) factors that may impact the efficient execution of the drawdown. To evaluate these efforts GAO reviewed documents and interviewed officials from over 20 DOD organizations in the U.S., Kuwait, and Iraq. GAO makes several recommendations to the Secretary of Defense regarding operational planning, the management and transition of contracts, the cost and benefits of transitioning contracts, contract oversight, and DOD's plans for the disposition of equipment. DOD concurred with all but one of GAO's recommendations. GAO revised the last recommendation accordingly.