Though the first tank on comparable terms with Allied tanks - the P26/40 was still not a very good tank due to engine and reliability problems. Of the 1,500 ordered - only a handful were completed as operational tanks. Most of the tanks built ended up being used as pillboxes.
 CARRO ARMATO PESANTE P26/40
CARRO ARMATO PESANTE P26/40Although designed in 1940 the first prototype was not completed until 1942. The initial plan was for a 25 ton tank with a 75 mm gun and hence named P75. The development work procedeed quickly except for the engine; the Italian military staff, the Stato Maggiore, wanted a diesel engine, while the builders favoured a petrol engine. However, in Italy at the time there were no new engines available, diesel or petrol, capable of delivering the necessary 300 hp required, and the Italian tank industry (i.e. the duopoly Fiat-Ansaldo) didn't think to use easily available old aircraft engines for its tanks as the contemporary U.S., British and Russian tank manufacturers had done. The design of a new engine was very slow and in the end a 420 hp petrol engine was eventually tested. The main weapon selected was a 75/34 cannon (in lieu of the shorter barrelled original 75/18 gun). The tank's armor was sloped and 60 mm thick at the front. The P40 was the first Italian tank design that was comparable to Allied medium tanks.
Of the 1,200 tanks ordered, only five pre-production models were completed before the Italian surrender in September 1943 when they were taken over by the German troops. About a hundred P40 tanks were built by Ansaldo from then until the end of the war although most were not entirely completed because of a lack of engines. A few were used in combat, under the German designation of Panzerkampfwagen P40 737(i), for example at Anzio. Some, without engines, were used as static strongholds.
Country : Italy 
Role : Heavy Tank 
Production Date : April 1943 
Manufacturer : Fiat 
Number Produced : 105 
Crew : 4 
Radio : RF.2CA 
MECHANICS:
Road Speed : 42 Kilometers per Hour 
Rough Speed : 15 Kilometers per Hour 
Road Range: 275 Kilometers 
Off-Road Range: Unknown Kilometers 
Engine Name: Fiat SPA 
Coolant : Water 
Cylinders: V-12 
Capacity: 25 Liters 
Power : 330 hp @ 2100 rpm 
Power / Weight Ratio : 21.29 hp per tonne 
Transmission : Unknown 
Gears : 5 Forward / 1 Reverse 
Suspenion : Semi-Elliptic Leaf Spring 
Fuel Type : Diesel 
Fuel Capacity: 227 Liters 
Road Consumption: 0.83 Liters per Kilometer 
Off-Road Consumption: Unknown Liters per Kilometer 
SPECS:
Length : 5.8 meters 
Height : 2.5 meters 
Width : 2.8 meters 
Weight : 15500 kilograms 
Ground Clearance : 41 centimeters 
Ground Pressure : Unknown kg/cm² 
Track Links : Unknown per track 
Track Width : Unknown centimeters 
Track Ground Contact : Unknown centimeters 
Gradiant : 45° 
Vertical Obsticle : 0.8 meters 
Fording Depth : 1 meters 
Trench Crossing : 2.1 meters 
Turning Radius : Unknown meters
ARMAMENT: 
Main Gun : 75mm Breda 75/34 M39 L / 34 
Gunsight : Unknown 
Traverse : 360° (Electric) 
Elevation : +23° / -10° 
Main Gun Ammo : 63 
Secondary Weapons : 1x 8mm Breda M38 (Coaxial - 576 rounds)
1x 8mm Breda M38 (AA - 576 rounds each) 
ARMOR:
Hull Front (Upper) : 50mm @ 45° 
Hull Front (Lower) : 50mm @ 35° 
Hull Sides (Upper) : 45mm @ 55° 
Hull Sides (Lower) : 40mm @ 90° 
Hull Rear : 40mm @ 80° 
Hull Top : 20mm @ 7°& 0° 
Hull Bottom : 15mm @ 0° 
Turret Front : 60mm @ 75° 
Turret Mantlet : 60mm @ Round 
Turret Sides : 45mm @ 65° 
Turret Rear : 40mm @ 65° 
Turret Top : 20mm @ 8° & 0° 
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