Taiwan’s army is modernising it fleet of M60A3 main battle tanks (MBT). Local media reports suggest evaluation of M60A3 improvement configurations are ongoing, with tests scheduled for May.
It is understood the Republic of China Army (ROCA) would like to see an upgrade for more than 440 M60A3s move forward, and with a completion target of 2028. The coming months should offer indications on the specifics of the upgrades, the number of tanks involved, and the schedule.
Although it HAS recently introduced M1A2T Abrams tanks from the USA, the M60A3 fleet constitutes the majority of Taiwan’s tank force. This upgrade programme reflects a recognition that the 110 Abrams, essentially two battalions’ worth, are insufficient to meet the defence needs of the country.
Taiwan’s defence plan counts on deploying mobile combat forces to counter landings and airborne assaults. Armoured units, particularly MBTs, play a key role in this.
Over the past few years, the National Chung-Shan Institute of Science and Technology (NCSIST) has been pursuing a series of upgrades for the M60A3 that significantly improve the platform’s lethality, mobility and survivability.
In an earlier 2024 upgrade effort, 40 M60A3s received upgrades, including the turret’s hydraulic system and associated electrical systems. However, planned replacement of the original 105mm M68 rifled gun with a 120mm smoothbore cannon appeared to encounter difficulties and was not pursued.
The current enhancement programme includes a fully digital fire control system with third-generation thermal sights, in collaboration with US defence firm Leonardo DRS. The new fire controls also provide the tank a “hunter-killer” capability. This allows the commander to independently search for a new target while the gunner engages another.
The digital fire control system will allow faster and more accurate engagements at increased ranges. The existing M68 105mm rifled main gun is retained, although new ammunition increases its effectiveness.

This M60A3 upgrade also integrates a new AVDS-1790-2CAU powerpack. This project with Renk America replaces the current 750hp diesel engine and transmission with a 950hp engine and compatible final drive. This effort was first undertaken in August 2024 under the Taiwanese M60 repower programme, with updated M60s delivered in 2025. This solution has proven effective and reliable.
Finally, video and photos show a Taiwanese M60A3 with a new or modified turret. The previous cast armour turret now has welded, flat-angled sides, suggesting some form of additional armour protection. It is unclear if this is an entirely new turret design that replaces the old turret, or simply additions to the existing one. The commander’s cupola has also been replaced by an open-shielded 12.7mm machine gun mount.
by Stephen W. Miller

