[NKP_Vet]

Virginia has always wanted the top spot in battlefield deaths. In 1866 they were in fourth place. For 140 years they’ve been counting. So we say that NC and Virginia are basically tied in battlefield deaths. I can deal with that.
NC, with fewer men, sent some 132 thousand men to fight for the cause, compared to Virginia’s 120,000. Maybe their still counting these numbers too.

[Sherman Logan]

Here’s an interesting discussion of the issue.

http://history.stackexchange.com/questions/169/which-confederate-state-provided-the-most-troops-in-the-american-civil-war

What it probably comes down to is that the numbers are too incomplete to provide a really accurate answer. The Union Army figures are reasonably complete and accurate. CSA, not so much.