This flag is believed to be the second U.S. flag carried by the First Nebraska Volunteer Infantry (later Cavalry). The flag replaced No. 1 after it had been with the Regiment from 1861 to May 1863 and had become badly torn and sent back to the Capitol at Omaha.

Field of 35 embroidered stars arranged in six rows. Six stripes, each bearing a name of a battle in which the First Nebraska Volunteer Infantry was engaged. Embroidered in white: Milford, Donalson, Shiloh, Corinth, Cape Girardeau, 1st Regt. Nebraska Cav., Chalk Bluff, Sycamore, Red Bank, Jacksonport.