Turnbull thinks that more than 140,000 is an exaggeration but does not offer his own precise estimate for the size of the army. Rather, he states only that given the contributions of the Southern Song, the second invasion should have been around three times larger than the first. As he earlier listed the common figure of 23,000 for the first invasion uncritically, unlike the estimate of more than 140,000 for the second, which would imply an invasion force of around 70,000, on par with Rossabbi's estimate.