Is it true that the United States annually dumps millions of tons of
surplus wheat into the ocean in order to prevent flooding the market?

I have never seen proof of this ... only wild claims, so I'd like to
know if this is a fact. Also, which other countries do the same?

The dumping of surplus commodities on the world markets is a serious
problem. I found many sources that discuss it and you could also find
information about which countries are involved. The allegation that
wheat and other surplus commodities are simply destroyed seems
plausible but I was not able to find any proof. Here's an article that
discusses the problem.

http://www.globalissues.org/TradeRelated/Poverty/FoodDumping/Intro.asp
Foof Dumping [Aid] Maintains Poverty

I'm sorry I wasn't able to find definitive proof for you question.

czh

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dumping surplus wheat

To continue on the last topic, there is an article in today's (Dec. 2)
New York Times about how the government of India keeps lots of wheat
off the market to rot, even though millions of Indians suffer from
hunger.

The EU has a big problem with overproduction due to too many
subsidies. In the old days, they would ship the surplus to the Soviet
Union.

There is a U.S. government program to distribute surplus food to
agencies that serve the poor.