Michelin Rubber Plantation was located near Dầu Tiếng District in Bình Dương Province, 72 km northwest of Saigon. The plantation was established by the Michelin company in 1925 and at it was the largest rubber plantation in Vietnam. The plantation was located approximately halfway between the Cambodia border and Saigon and so was an important base and staging area for the Viet Cong and later the NVA. The plantation was an important source of revenue for the South Vietnamese Government and it was believed that the Michelin Company paid off the Vietcong in order to keep the plantation operating during the war. US forces were obliged to compensate Michelin for damage caused to the rubber trees during operations in the plantation.