For the ADD impaired. Just add recent SAM sales from Russia and some new infantry small arms.
Most of this dissappears under B-52s
Army
The Iranian army contains 345,000 total active duty members, of which 2/3rds are conscripts. The army is divided into 3 army headquarters with 4 armored divisions and 7 infantry divisions, 1 airborne brigade, and 1 special forces division.
Equipment:
MBTs: 1245+ T-54/55, Chinese T-59, T-62,T-72, Chieftain Mk3/5, Mk-47/48, M-60A1
Light Tanks: 80 Scorpion
RECCE: 25 EE-9 Cascavel
IAPCs: 200 BMP-7, 700 BTR-50/-60
Artillery: 2,320 individual pieces
Gnd-Grd Msl: Frog-7, 6+ Scud-B and C (under local development)
Air Def Guns: 1,500 individual pieces in range from 23mm, 57mm
SAM: SA-7, some HN-5
Army Helos: 100 AH-1J (attack helicopter), 40 CH-47C, 170 Bell 214A, 40 AB-205A, 90 AB-206
The IAF should make for a nice turkey shoot if they even get airborne, odds are like the Iraqis they will refuse to fly.
Air Force
The Iranian air force numbers some 30,000 members. The American equipment cannot be assumed to be fully operational. Additionally, some of the 112 Iraqi combat aircraft flown into Iran during Desert Storm remain but they are probably not operational.
Fighter Bomber Aircraft: 9 squadrons -- 60 F-4D/E, 20 Su-24, 60 F-5E/F
Fighter Aircraft: 7 squadrons -- 60 F-14, 25 F-7, 30 MiG-29
RECCE: 5 RF-5, 3 RF-4E
Transport/Tanker: 4 Boeing 707, 9 Boeing 747F, 11 Boeing 707, 19 C-130E/H, 15 F-27, 5 Falcon-20
Trainer: 26 Beech F-33A/C, 10 EMB-312, 45 PC-7, 7 T-33, 5 MiG-29B, 5 FT-7, 20 F-5B