The M60-2000/120S was a GDLS supplied conversion kit that married the turret of the M1A1 variant of the M1 Abrams to the M60A1 hull of the M60, offering many features of the M1A1 Abrams to existing M60 users at a reduced cost.

The 120S was introduced in Update "Alpha Strike" and while looking like a compressed M1 Abrams, it is a hybrid of capabilities between the M1A1 Abrams and the M60. Firstly, the elephant in the room is the large M1A1 turret planted atop a M60 hull.

The General Dynamics Land Systems (GDLS) M60-2000 or 120S was an upgrade of the M60A1 tank. The development of the M60-2000 was primarily due to the large number of M60 Main Battle Tanks in service with many Middle Eastern nations unable to afford a sufficient force of more modern main battle tanks.

The 120S MBT is essentially a combat proven M1A1 turret installed on an upgraded M60 series chassis and a detailed description of each of these is provided in a separate entry. It has been stressed that there is no DU armour in the 120S hull or turret.

让久经考验的M60和M1A1艾布拉姆斯坦克连接在一个强大，可靠和强大的战斗系统中，这个系统的产物便是120S坦克。 120S坦克会提供出色的防护力：车组乘员在炮塔中，再也不会担心自己变成NASA的航天员，因为弹药架位置加装了隔离防护板与泄压阀（T-72点了个踩）。 炮塔上安装了120毫米火炮，同时还有一整套的M1A1火控系统。 通过安装1200马力发动机和M1A1的变速 …

The 120S is a M60 hull mated with an Abrams turret. It inherits the usual M60 turret ring (flat 114 mm) weak spot with an even larger 70 mm flat neck. The hull is otherwise the same but unlike the previous M60's, players will notice additional side skirts on hull sides which might help against stray HEAT-FS shells.

2024年3月8日 · The M60 120S is what you get when you take an M1A1 Abrams tank turret and wedge it onto an M60A1 hull — you get some sort of Frankenstein creation, which is in fact going to be arriving in the Alpha Strike major update.

2024年2月29日 · The M60-120S was a prototype vehicle developed by GDLS (General Dynamics Land Systems) between 2000 and 2001 as a suggestion to modernise the fleet of outdated M60s MBT present in many Middle-Eastern countries at the time.

Looked interesting, but I already have the M60 AMBT in my 10.0 lineup, and whilst it doesn’t have the same turret armour, the gun is fantastic and the engine power is significantly better, so I’ll probably skip on the 120S.

120s m60-2000 GDLS（ジェネラル・ダイナミクス・ランド・システムズ）社が提案した、M60の車体にM1エイブラムスの砲塔を搭載した近代化改修案。 砲塔を換装した他、 エンジン と トランスミッション 、 サスペンション を改良するとされる。