I am watching Oliver Stone's "Untold History" and, wow, I have to say ...

[Confusious]

88. As a part, yes, as a whole, no.

Germany had ~175 divisions on the eastern front, ~50 on the western front, and ~25 divisions on the Italian front.

(the number fluctuate somewhat, that is the reason for "~." They had other divisions also, but nobody ever faced them, so I won't include them. Norway for example. They also seemed to pull divisions from the east to the west, so by the end of the war, there were ~75 on the western front and ~135 on the eastern.)

http://www.axishistory.com/index.php?id=7288

30% of their total strength on the Italian and Western front.

Not to mention the bombing campaign, which Albert Speer said reduced Germanys output by 30%. (probably more, because they had to rebuild all the time, which took resources)

What could Germany have down with 30% more tiger and panther tanks, airplanes, subs, guns, ammo?

Ps. What a lot of people also forget is we provided Russia with material and food for the war. Most of the russian food came from the Ukraine, which was under occupation for all those years.

Wars aren't won by men alone.