The idea for the Combined Bomber Offensive came about in late 1942 with the desire by the United States military to cripple German industry and morale by attacking relatively few targets. Thus, the Committee of Operations Analysts was created to decide which targets in German would be given the most priority. On March 8, 1943, the COA then submitted a report that stated that the destruction of sixty specific targets scattered throughout the Axis territory would "gravely impair and might paralyze the Western Axis war effort." Among the targets, notably was the production of ball-bearings for German industry and wartime machinery and the undervaluing of the German synthetic rubber production. Germany had made efforts for some time to cut down the use of ball bearings in civilian life and in