The General Dynamics M60-2000 or 120S is an upgrade of the M60 Patton tank. The development of the M60-2000 was primarily due to thousands of M60 Main Battle Tanks in service with many nations unable to afford a sufficient force of more modern main battle tanks. General Dynamics Land Systems (GDLS) devised the M60-2000 upgrade, offering many features of the M1A1 Abrams to existing M60 users at a reduced cost.