5th of the 35th Brigade. – Kuwaiti Army: 218 M1A2s – Polish Land Forces: Poland has bought 250 new American M1 Abrams tanks in the newest M1A2 SEP v3 version. Production is set to finish by 2024, and delivery to early 2025. After donation of over 200 Polish T-72 tanks to Ukraine, an agreement between the Polish and American governments was signed to buy 116 ex-U.S. M1A1 Abrams tanks. Delivery is expected to start in 2022. 7 loaned training tanks have already been delivered to Poland as of July 2022. The total purchase cost with support vehicles, crew training, and large supply of ammunition will cost PLN 23.3 billion (approximately $6 billion). The Abrams tanks are to supplement 247 Leopard 2PL main battle tanks as well as older T-72 and PT-91 tanks. 28 tanks in variant SEPv2 were leased in July 2022 to tank crews until proper deliveries begin. – Saudi Arabian Army: 373 Abrams tanks, To be upgraded to M1A2S configuration in Saudi Arabia. 69 more M1A2S tanks ordered on 8 January 2013, to be delivered by 31 July 2014. – Royal Moroccan Army: 222 M1A1 SA (situational awareness) tanks ordered in 2015. Deliveries under the contract started in July 2016 with an estimated completion date of February 2018. The contract include 150 refurbished and upgraded tanks to the special armor configuration. Morocco took delivery of the first batch of M1A1SAs on 28 July 2016. A Foreign Military Sale for 162 M1A2Ms was approved by the U.S. Department of State in November 2018 and sent to Congress for final approval. – Republic of China Army: Taiwan was considering the purchase of upwards 200 M1 Abrams tanks, which was later reduced with the intention of acquiring 120 M1A1 tanks. The Ministry of National Defence stated in 2016 that it was in discussion with the U.S. about sales of M1A1s. This plan was apparently canceled by October 2017. Instead the Taiwanese government plans to upgrade its M60A3s in service with a 120 mm main gun, new ballistics computer, etc. In July 2018, Taiwan's Ministry of National Defense budgeted money to purchase 108 M1A2 tanks from the U.S. government, to replace its aging CM-11 Brave Tiger and M60A3 TTS battle tanks. The U.S. Department of State approved the $2.2 billion sale in July 2019. A sale of 108 M1A2T tanks was later finalized. The first two of these tanks were delivered to