This paper analyzes the NATO burden sharing factors which are commonly used to measure the burden, defense expenditures, as well as those factors that are not normally visible but which should receive more weight in assessing allied contributions to defense. Properly considered, these factors may help to reflect a better picture of the relative defense contribution of the NATO allies. These factors pertain to perceptions of the threat, sacrifices due to the high foreign military presence on European soil, implications of conscription versus volunteer forces and the costs to European allies of land, facilities and support manpower. Current U.S. Congressional actions concerning the proposed reduction of U.S. forces in Europe due to perceived unfairness in allied defense contributions threaten the U.S. ability to meet its NATO commitments and jeopardize the cohesiveness of the Alliance. It is my belief that U.S. force reductions in Europe should be based on assessments of U.S. military strategy and not on Congressionally mandated force structure measures. Keywords: Defense planning; Military assistance; Political alliances.