 The upgrade was marketed at those M60 users with the industrial capability to convert the tanks themselves.The M60-2000/120S was a GDLS supplied conversion kit that married the M1A1 turret of the M1 Abrams to the M60A1 hull of the M60 Patton, offering many features of the M1A1 Abrams to existing M60 users at a reduced cost.It was first referred to the M60-2000 Program and design work began in late 1999 by General Dynamics Land Systems as a private venture for the export market and was never evaluated for US military service.