 Due to tank sales , Rheinmetall 's L / 44 tank gun has been manufactured for other nations . For example , the Leopard 2 armed with the 44 caliber long gun , has been sold to the Netherlands , Switzerland , Sweden , Spain , Austria , Denmark , Finland , and other countries . Egypt had manufactured 700 – 800 M1A1 Abrams by 2005 , and in 2008 requested permission to build another 125 tanks ; their M256 main guns ( the US version of the L / 44 ) were manufactured by Watervliet Arsenal . The M1A1 has also been exported to Australia , while the M1A2 Abrams has been exported to Saudi Arabia and Kuwait . The American license @-@ built M256 has also been offered by General Dynamics Land Systems as part of the M60 @-@ 2000 Main Battle Tank which would upgrade older M60 Patton tanks to have capabilities of their M1A1 Abrams at a reduced cost , though the company has not yet found a buyer . 
