26 December - DAY 27 of Winter War
Eastern Isthmus: at Taipale, the Russian troops which have overrun Kelja successfully repulse Finnish attempts at counterattack.
Northern Karelia: the North Karelian Group completes its offensive in the Pielisjärvi sector after two days, having forced the opposing Russian regiment back across the border.
South coast: the enemy bombs Kotka - four people are killed.
Ladoga Karelia: the railway junction at Elisenvaara in the municipality of Kurkijoki is subjected to intensive bombing. One of the bombs kills 29 civilians who had taken refuge in a sewage ditch.
Abroad: Uruguay announces it is to send material aid to Finland.
Mexico also promises to send Finland whatever assistance it can afford.
Daily losses: 135
Wounded Soviet POW. (Location unknown)