When it comes to French divisions I managed to count (situation on 10.05.1940):
==========================================
General Reserve - 14 divisions (incl. 2 armoured and 1 motorized)
North French Coast - 1 division
1. Army Group:
7. Army - 6 divisions (incl. 1 armoured and 2 motorized), 1 fortified sector, 2 brigades (tank & recon)
9. Army - 9 divisions (incl. 1 motorized and 2 light cavalry), 2 brigades (tank & cavalry)
1. Army - 11 divisions (incl. 3 armoured, 3 motorized), 1 fortified sector, 3 brigades (2 tank & 1 recon)
2. Army - 8 divisions (incl. 2 light cavalry), 1 fortified sector, 2 brigades (tank & cavalry)
2. Army Group:
Reserve - 2 divisions
3. Army - 13 divisions (incl. 1 light cavalry), 2 fortified sectors, 5 brigades (4 tank & 1 cavalry)
4. Army - 5 divisions, 2 fortified sectors, 2 brigades (tank)
5. Army - 9 divisions, 2 fortified sectors, 3 brigades (tank)
3. Army Group:
Reserve - 2 divisions, 1 fortified sector
8. Army - 7 divisions, 3 fortified sectors, 2 brigades (tank & cavalry)
Army of the Alps (Italian front) - 5 divisions, 5 fortified sectors, 1 brigade (tank)
TOTAL IN METROPOLITAN FRANCE (not including British Expeditionary Force and Polish divisions & brigades):
92 divisions (incl. 6 armoured, 7 motorized, 5 light cavalry), 18 fortified sectors, 22 brigades (16 tank, 2 recon, 4 cavalry)
For a grand total of 132 French "Great Units".
Source:
http://france1940.free.fr/oob/oob.html#TOSE
http://france1940.free.fr/en_index.html#Army
=================================================
Fortified sectors were units of more or less divisional size, that's why I counted them too.
Apart from that there were still
3 divisions in Norway on 10.05.1940 (French Expeditionary Force to Scandinavia), as well as numerous French military units in North Africa (Algeria, Tunisia and Morroco), Middle East (French Middle-East Mobile Forces) and colonies (French West Africa, French Equatorial Africa, Indochina and Madagascar).
===========================================
To this we have to add Dutch army (10 divisions and 3 brigades), Belgian army (22 divisions). Belgian divisions included 18 infantry divisions as well as 4 partially motorized divisions (2 cavalry and 2 infantry). I don't know if apart from those divisions Belgian army also had any brigades. Dutch divisions included 8 infantry divisions, 1 light division and "Peel" division. Belgian army had got 308 armoured vehicles, while Dutch army - 46.
The Belgian army numbered ca. 600,000 soldiers and the Dutch army over 200,000 soldiers on 10.05.1940.
As well as British Expeditionary Force and Polish divisions and brigades in France.
Regarding divisions of the British Expeditionary Corps there were in total 16 of them:
1., 2., 48., 3., 4., 50., 42., 44., 5., 51., 52., 1. Armoured, Beauman Division, 12., 23., 46.
But the last three (as well as Beauman Division probably) were without artillery and in general weak.
And I'm not sure if all of them arrived yet before 10.05.1940 (maybe some of them arrived after the campaign started?).
There were also 4 British brigades apart from these divisions (this includes artillery brigades too, if I remember correctly).
====================================
The Poles, on the other hand, had in total 2 combat-ready divisions (1st and 2nd) on 10.05.1940:
http://en.wikipedia.org/wiki/1st_Grenadiers_Division_(Poland)
http://en.wikipedia.org/wiki/Second_Infantry_Fusiliers_Division
Further two Polish divisions were being mobilized and were partially ready later (especially the 3rd), but still very weak:
http://pl.wikipedia.org/wiki/3_Dywizja_Piechoty_(PSZ)
http://pl.wikipedia.org/wiki/4_Dywizja_Piechoty_(WP_we_Francji)
Apart from that the Poles deployed 2 brigades - 10th Armoured Cavalry Brigade and Independent Highland Brigade:
http://en.wikipedia.org/wiki/10th_Armoured_Cavalry_Brigade_(Poland)
Independent Highland Brigade was not there on 10.05.1940 - it arrived yet in June from Norway (in May it still fought in Norway):
http://en.wikipedia.org/wiki/Polish_Independent_Highland_Brigade
==============================
And here user Veres provides (in Polish unfortunately) detailed info about losses of French army in Fall Gelb (May 1940):
http://www.dws.org.pl/viewtopic.php...t&sd=a&hilit=holenderskich&start=850#p1418151
He counted that in total - apart from other units (including fortified sectors, brigades and smaller units) - the French army lost 30 divisions destroyed in combats against Germans between 10.05.1940 and 04.06.1940 (in Fall Gelb) - including 18 infantry of different types, 6 motorized, 2 cavalry and 4 armoured.
So "only" 18 infantry and 2 cavalry divisions but 4 (out of 6) armoured and 6 (out of 7) motorized divisions - a very painful defeat.
So French army lost approximately 1/3 of its divisions (including also those 5 deployed against Italians) in combats against Germans yet in Fall Gelb.
Many of the French units which were not destroyed also suffered heavy losses.
Apart from that the entire Belgian army had been lost in Fall Gelb as well as the entire Dutch army and most of British Expeditionary Corps too.
Not a single Polish division had been lost in Fall Gelb, since they were almost not involved in combats in May (only 1st Grenadiers was).
Germans, on the other hand, didn't lost a single division destroyed or eliminated, although some suffered heavy losses.
=======================================================
In total Allied losses in Fall Gelb alone (10.05.1940 - 04.06.1940) were probably an equivalent of ca. 2 - 2,5 entire Polish Armed Forces as of 1939.
However, some of those losses - mainly when it comes to British Expeditionary Force - included divisions which were destroyed or eliminated, but most of their soldiers were evacuated via Dunkirk (but still equipment losses were close to 100%).