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M60系列坦克是美国陆军目前装备数量最多的主战坦克,其型号有M60、M60A1、M60A2和M60A3等,共计七千余辆,其中大部份为M60A1,采用152毫米两用炮的M60A2只在驻欧美军中装备,共计仅五百多辆。鉴于苏联的坦克发展较快,性能不断提高,因此美国陆军在研制M1主战坦克的同时,即1972年,着手改进M60A1,改进的主要项目有:火炮稳定系统、激光测距仪、固态式弹道计算机、热成象仪、尾翼稳定脱壳穿甲弹、900马力的发动机、顶置式空气滤清器、扭杆——扭管悬掛、新型的发电机、防火的液压油、烟幕施放装置等。目前该计划基本完成,型号改为M60A3。根据美国陆军的计划,今后M60系列的坦克主要是生产M60A3,并且把现有的M60A1按M90A3的标准进行改装。因此,预计到1984～1985年,美军M60A3的拥有量,有可能达到三千七百辆左右,约占M60系列坦克的一半。据美刊报道,现M60A3的制造成本,每辆为八十六万美元;M60A1改装为M60A3的每辆改装成本为三十五万美元。
M60 series tanks are currently the most equipped main battle tanks of the U.S. Army with models M60, M60A1, M60A2 and M60A3, totaling more than 7,000 vehicles, most of them M60A1 and M60A2 with 152mm dual-use guns only Equipment in the EU and the U.S. troops totaled just over 500 vehicles. In view of the rapid development of the Soviet tanks and their continuous improvement in performance, the United States Army started to improve the M60A1 while developing the M1 main battle tank in 1972. Major improvements include the artillery stabilization system, the laser range finder, the solid state ballistic missile Computer, Thermal Imager, Emerald Shell, 900 HP Engine, Top Air Cleaner, Torsion Bar - Torch Suspension, New Generator, Fire Resistant Hydraulic Oil, Smoke Curtain, and more. The plan is basically completed, the model changed to M60A3. According to the plan of the U.S. Army, the M60 series tanks will mainly produce the M60A3 and the existing M60A1 will be modified according to the M90A3 standard. Therefore, it is estimated that from 1984 to 1985, the ownership of the U.S. military M60A3 is likely to reach around 3700, accounting for about half of the M60 series tanks. According to the American Journal, the cost of manufacturing the M60A3 is $ 860,000 per vehicle, and the conversion cost per M60A1 to M60A3 is $ 350,000.