The 8th Division is a division of the Iraqi Army. Before being reformed after 2004 it was part of the previous Iraqi Army. Just before the Iran–Iraq War it was located at Erbil as part of the 1st Corps. The 8th Division is composed of former Iraqi National Guard units, some of which were formed as early as 2004, but the division headquarters did not assume control of its area of operations until January 2006. "In my opinion, it will take time before his division was completely self-sufficient." In 2010 the division comprises: (DJ Elliot, Montrose Toast, Information Cut Off, 28 February 2010)