In response to modern battlefield needs, Raytheon offers the Service Life Extension Program to re-design and re-equip current M-60A3 tanks giving them significant tactical advantages.
Raytheon has developed  a upgrade package for the M60A3 Patton main battle tank. The extensive modifications include the replacement of the original  old 105mm M68 rifled gun in favor of the Abrams’ German-made L44 120mm smoothbore cannon.
The addition of the new weapon would give the M60A3 the ability to engage enemy tanks as advanced as the T-90MS on a near equal footing. In fact, with the upgrade, the M60 probably outperforms older M1A1 variants.
The National Interest reported that At the core of the upgrade is a new 950-horsepower diesel engine—which replaces the original 750-horsepower unit. As part of the deal, the engine would be reconditioned to a zero hour condition.
Meanwhile, the old turret hydraulic controls would be replaced with new electrical systems, which are faster, more responsive and quieter than their predecessors.