This manual is intended for use of Commanders and battle staffs in the development of intelligence estimates as part of the Military Decision Making Process (MDMP). This will also serve as reference text and training guide for intelligence personnel as well as for students and instructors in preparing intelligence estimates in the battlefield.      This manual provides an overview of IPB discusses the procedures on how to conduct IPB, presents examples of its applications through different scenarios, and its uses for special staffs and support units. Moreover, this material discusses tactical, operational and strategic IPB to include IPB for OOTW.