The Iraqi Regular Army consists of 300,000 troops organized into 5 corps. In all there are 11 infantry divisions, 3 mechanized divisions, and 3 armored divisions.
The force is primarily located in eastern Iraq.
Disposition of the Iraqi Regular Army -- January 10, 2003
In addition there is an armored infantry division or battlegroup in western Iraq. The author does not know how this fits into the order of battle.
See also: Military of Iraq, Iraqi Republican Guard, US plan to invade Iraq