The M1A2 SEPv3 configuration reportedly features upgraded armour, next-generation communications, fire control and lethality, reliability, sustainment and fuel efficiency.

The platform is also expected future technology upgrades in line with changing battlefield requirements.  

"We are pleased to have been chosen to provide this critical armoured capability to our allies in Poland," Chris Brown, vice president of global strategy and international business development at General Dynamics Land Systems, said.

“The M1A2 SEPv3 Abrams is the most advanced main battle tank in the world, and we look forward to getting it into the hands of Polish soldiers.” 

The Abrams order comes amid ongoing tensions in eastern Europe following Russia’s invasion of Ukraine.

Poland, a NATO member, is among a host of nations rallying in support of Ukraine to ward off Russian expansion.

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Along with many of its regional neighbours, Poland has ramped up investment in defence capability, with this latest announcement building on strong bilateral ties with the United States.

For General Dynamics, receipt of the Abrams contract comes just weeks after the company announced the award of a US$1.4 billion (AU$2 billion) US Navy contract modification to construct a sixth Expeditionary Sea Base ship (ESB 8) and two additional John Lewis Class fleet oilers (T-AO 211 and 212).

This builds on the $600 million (AU$867.5 million) previously secured for the procurement of long-lead time materials for the three ships.

This latest contract modification includes an option to procure an additional oiler, T-AO 213, taking the total value to US$2.7 billion (AU$3.9 billion).

[Related: General Dynamics awarded $2bn US Navy contract]