Imperial Japanese Navy (IJN)
 

Transport Force
DD Fumitsuki
    Captain Kunizo Kanaoka  - Transport Force Commander
DD Matsukaze
DD Yunagi

Support Force
DD Akigumo
    Rear-Admiral Matsuji Ijuin – Overall force Commander
DD Isokaze            Captain Toshio Miyazaki
DD Kazegumo
DD Yugumo*

Destroyer Division 27
    Capt. Tamechi Hara – Division 27 commander

DD Shigure (F)      Lt. Commander Kimio Yamaguchi
DD Samidare        Lt. Commander Yoshiro Sugihara

United States Navy (USN)

DD Selfridge
    Captain Frank R. Walker – Overall force Commander
DD Chevalier*
DD O’Bannon

Southern Force
DD Ralph Talbot
    Commander Harold B. Larson – Southern Force Commander
DD Taylor
DD La Vallette

*sunk

Sources:
1. ‘The Battle History of the Imperial Japanese Navy (1941-1945)’ by P. Dull
2. ‘Chronology of the War at Sea 1939-1945’ by J. Rohwer & G. Hummelchen
3. ‘Japanese Destroyer Captain’ by Captain T. Hara