The Imperial City of Hue was the old capitol of the Vietnamese Emperors, and was considered a symbol of a unified Vietnam. The city, divided into the Citadel in the north and the Triangle in the south by the Perfume River, it had remained almost untouched by the war until 1968, and the city was preparing to celebrate the Tet Holiday in a manner befitting a city considered the center of Vietnamese culture.

Despite the advantages in firepower and mobility enjoyed by the Southern Forces, the NVA and the VC had access to vast quantities of Soviet and Chinese hardware, most of it perfectly suited to the type of warfare they practiced. Despite the lack of vehicles of almost any type, the Northern Forces had arrayed a massive force in and around Hue, with the weapons and munitions needed to wage a long fight,

The US and RVN forces enjoyed a significant advantage over the communist forces in both firepower as well as in vehicular assets. Everything from heavy artillery and armored vehicles to air and naval support was available, not to mention an arsenal of modern small arms.

The Hanoi government was the communist state set up in North Vietnam, and had been waging a proxy war through in the South since 1960. Mustering four regiments of the NVA with added Vietcong units folded into a unified command based north of the city at La Chu. The operation, termed Tổng tiến công và nổi dậy, Tết Mậu Thân 1968 (General Offensive-General Uprising 1968) is intended to spark a general revolution in the south that will overthrow the Saigon government and oust the Americans in one stroke.

The United States had been involved in Vietnam since the Japanese occupation during World War II. Since the end of French rule they have increased their presence in South Vietnam to protect the capitalist aligned state as well as prevent the spread of communism in Southeast Asia. With a US Marine base at nearby Phu Bai as well as US Army troops located to the north at Camp Evans, the Americans can bring significant forces to bear in Hue, although the MACV compound in the city itself is relatively isolated.

The Saigon Government is the state authority in control of the city of Hue and its environs, and thus is theoretically fully responsible for the defense and security of the city. Mustering a division of the Army of the Republic of Vietnam as well as ARVN armored and airborne units, all will be tested to their limits in the upcoming communist Tet offensive.