The M60-2000, or 120S, is a modernized M60 Pattonmain battle tank marketed for export by General Dynamics Land Systems (GDLS). The development of the M60-2000 was primarily due to thousands of M60 MBTs in service with many nations unable to afford a sufficient force of more modern main battle tanks. GDLS devised the M60-2000 upgrade, offering many features of the M1A1 Abrams to existing M60 users at a reduced cost.
The M60-2000 was a GDLS supplied conversion kit, including the gun turret and 120 mm (4.72 in) smoothbore gun of the M1A1/M1A2, to the M60. The upgrade was marketed at those M60 users with the industrial capability to convert the tanks themselves. Along with a new turret, a new diesel powerpack and the transmission system of the M1 were installed on the M60-2000, and has been tested in a standard M60 chassis.
Turkey considered upgrading their M60s to M60-2000 standard, but then decided to opt for the Israeli upgrade package Sabra (tank) instead. General Dynamics Land Systems has offered to build a prototype of its proposed M60-2000 upgrade of the M60A3 main battle tank to be evaluated by Egypt. The Egyptian Army was considering this offer until it was finally refused and replaced by a national upgrade.