The 106th Infantry Regiment is an infantry regiment of the New York Army National Guard that traces its history to the 23rd New York Volunteer Infantry Regiment which fought in the American Civil War and the Pancho Villa Expedition in 1916. When the United States entered World War I on the side of the Allied Powers, it was assigned to the 27th Infantry Division. During World War II, the 106th served in the Pacific Theater and acted both independently and as parts of larger divisions.