First of all, you should read the entire help file to understand how the basics of the game works. This guide is not concerned with the basics, but to make you an effective warrior against other players on the Internet.
I. Base Establishment
Choose a base site that is near valuable resources and cities. The best resource is the gold mine ($3/ton), next the wood mill or oil field ($2/ton), and last the ore mine ($1/ton).
The best setup is several resources right next to a city. You can collect a ton of resources with your truck and then send it back to the city for a great amount of income all on one turn! Look for several gold mines or wood/oil right next to a city.
When playing against other players, make sure you don't make yourself an easy target from several enemies at once. The middle of the map may not be a good place to put your base unless you are very confident of your skills. In a corner or on the edge of a map provides good natural defense on at least one side.
Your base should be near roads with cities lying near so you can expand and capture cities quickly. This is key for using a transport/infantry combo or a panther for expansion. You will be able to travel 2-3X as quickly on roads than offroad. Sometimes you can capture as many as 3 cities in a turn with one unit if cities are lying right next to roads.
If you find a good base location near resources but not near roads, use bulldozers to build roads to existing roads or between frequently traveled resources. It will pay off greatly in the end.
Base locations near rivers that have wrecks is good if you plan to purchase a shark unit to explore wrecks. However, do not place your base right next to the river or you are a sitting duck for enemy naval units and possible base capture from cargo landings unless you feel you can defend your base well.
Next: Opening Moves
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