This publication (Field Manual FM] 3-60, The Targeting Process) describes the targeting process used by the United States Army. The FM 3-60 is descriptive and not prescriptive in nature. This manual has applicability in any theater of operations. The manual offers considerations for commanders and staffers in preparing for challenges with targeting, yet it is flexible enough to adapt to dynamic situation. FM 3-60 replaces FM 6-20-10, Tactics, Techniques, and Procedures for the Targeting Process. The development and research of FM 3-60 parallels similar ongoing efforts by other Army proponents to develop their own supporting branch doctrine and tactics, techniques, and procedures for the division, support brigades, brigade combat teams, and subordinate elements.