There are several non U.S. nations that operate or used the M60 Main Battle Tank. The M60 tank entered service with the U.S. military in 1960 and served until 1991 and as a training aid until 2005. During this time it was the primary tank of the U.S. Army and U.S. Marine Corps.

The M60 tank was exported to 26 other nations, and continues to serve in a military role in some parts of the world.

Argentina In the early 1970s, the Argentine Government acquired a single M60A1 for evaluation for possible service with the Argentine military under the terms of the Conte-Long Amendment to the Foreign Assistance and Related Appropriations Act of 1968. However, in 1973 relations between the two countries began to deteriorate. 1975's Operativo Independencia and the 1976 Argentine coup d'état ended further military assistance. That sole M60A1 was never placed into service and stands as a gate guard outside the General Lemos Combat Support School at Campo de Mayo, near Buenos Aires.

Austria

The Austrian government purchased 170 M60A1s in Europe during the early 1980s from redundant USAEUR inventories, replacing the M41s and M47s in its Panzergrenadier (Mechanized) Brigades. Under its Everlasting Neutrality policies Austria avoided becoming a member of either NATO or the Warsaw Pact during the Cold War. Its relations with NATO were limited to the Partnership for Peace Program. They have generally limited their military to the protection of Austria and participation in various United Nations missions. In 1995, they began the restructuring of its forces and phased out the M60A1 from Austrian service replacing them with Leopard 2A4s acquired from surplus Dutch stocks. They sold their remaining M60s to Egypt.

Bahrain The Bahraini government has purchased 126 excess M60A3s from US Forces Korea and redundant stocks at Fort Knox in 1990. These tanks participated as part of Joint Forces Command East during the Gulf War. After the war, Bahrain received additional military support from the United States, including the sale of 54 M60A3 tanks, 12 F-16C/D aircraft, and 14 Cobra helicopters. Currently they have some 60 M60A3s in service and the rest in reserve. These tanks have had upgrades to their fire control and situational awareness systems by Leonardo DRS and Carat Defense Up-Armor spaced armor kits.

Bosnia and Herzegovina

Bosnia and Herzegovina received its 45 M60A3s in 1996 as part of a United States Train and Equip Program.

Brazil Brazil acquired their first Main Battle Tanks (MBT)s, M60A3 TTS and Leopard 1A1s, respectively from the United States and Belgium, replacing almost at once all the already obsolete M41Cs. By 1997, Brazil purchased 128 Belgian Leopard 1s and 91 M60A3TTS, the last of which were delivered in 1999. Brazilian Army strategic priority projects are aimed to reequip its army brigades with equipment according to their growing needs. The projects would be implemented by 2035 and the total estimated value is R$60 billion (US$34 billion).

Brazil's Army's Modernization Program includes the modernization and revitalization of M60 combat vehicles, Leopard 1A1 and M113 armored vehicles. The projects would be implemented by 2035 and the total estimated value is R$60 billion (US$34 billion). With the Leopard 1A5 BR program, the EB had planned to standardize its fleet of tanks (CC) with German Leopard 1 as the new Leopard 1A5 would equip Vehicles Combat Regiments (RCC).

The Leopard 1BE (known as the EB Leopard 1A1), would be transferred to the RCB and the M60A3 TTS would be written off. However, due to the rapid obsolescence and ineffectiveness of Leopard 1BE, whose operation has been restricted to a few dozen vehicles, there were not enough to equip four RCBs, the plans had to be changed. The solution was to keep 28 M60A3 TTS in service with the 20th RCB and equip the three Southern RCBs with 36 Leopard 1BE (12 for each).

Egypt

Egypt steadily purchased 700 M60A1s from US surpluses in Europe from 1979 to 1988. Some additional 1,016 M60A3s were purchased from the United States and Austria between 1990 and 2002. Egypt had contracted with General Dynamics Land Systems to convert 400 M60A1s to the M60A3 standard during the 1990s. Egypt has employed its M60A1s and A3s in participation of semi-annual Bright Star exercises.

Egypt's military is currently engaged in the ongoing Sinai insurgency and has stationed troop and armor assets to the Sinai and Gaza border in early 2018 to quell Islamist terrorist activity and destroying many of the tunnels used by Hamas to bring supplies into Gaza. According to the Egypt Defense Portal, the vehicles, which included YPR-765 armored infantry fighting vehicles and 30 M60A3 main battle tanks, were stationed near Gaza in preparation for an expanded military campaign in the framework of Comprehensive Operation – Sinai 2018, which began last February.

The militant group Sinai Province claimed responsibility for an attack on an army-owned M60 tank in October 2018 in the northern Sinai. The group posted pictures of the attack on Twitter accounts allegedly operated by Sinai Province members, claiming that they planted an improvised explosive device (IED) on a side road linking the neighboring cities of Al-Arish and Sheikh Zuweid, which exploded while the tank was passing destroying the vehicle and left an Egyptian officer dead and four infantrymen injured. Egypt has been awarded a contract to assemble M1 Abrams tanks under license in Egypt with the goal of retiring M60s from Egyptian service.

Ethiopia Ethiopia acquired its M60 tanks from 1974 through 1977, as part of the longstanding 1953 United States–Ethiopian Mutual Defense Assistance Agreement. Citing the arms imbalance in the region resulting from Soviet aid to Somalia, Washington proposed to update Ethiopia's arms inventory over a three-year period by turning over $200 million worth of surplus materiel including M60A1s originally designated for the Republic of Vietnam. The United States also informed the Ethiopian Derg in February that it intended to reduce the size of the United States military mission and to close the Kagnew Communications Station, where activities already were being phased out, by the end of September 1977.

The Ethiopian government, believing that all United States military assistance eventually would be eliminated, responded in April 1977 by closing United States military installations and giving Military Assistance Advisory Group (MAAG) personnel a week's notice to leave the country. A large store of equipment remained behind in the rapid American departure. Ethiopia then ended the 1953 United States–Ethiopian Mutual Defense Assistance Agreement and terminated the lease on Kagnew station.

Without a bilateral agreement, the United States had no legal basis for the continued delivery of aircraft, armored vehicles, ships, and a number of air-to-surface and air-to-air missiles that had been approved for delivery and on which the Derg had made partial down payment. This ended the military relationship between the two nations.

They participated in the 1977-8 Ogaden War with Somalia. At least two Ethiopian M60A1 tanks were lost in the fighting near the city of Hargeisa during the defense of Dire Dawa in August 1977. Without further US support, the service life of M60s in the Ethiopian Army was brief with very few of them still operational at the conclusion of the war. They were replaced with T-72s supplied by East Germany.

Greece Greece received shipments of M60A1s from excess American stocks in Europe. United States transferred to Greece in 1992 and 1993 some 358 M60A1 and 312 M60A3 tanks, due to the restraints placed by the Treaty on Conventional Armed Forces in Europe and the general upgrading of armor assets by the United States through the 1990s, replacing the M47s and M48s.

Greece offered to donate 13 M60A3 tanks to Afghanistan in 2007. At least 312 M60A3 were in active service in 2009. They planned for their M60s tanks to be scrapped, sold or retired, with Leopard tanks replacing them and to conform to the CFE limit restrictions of the total number of tanks in service.

Greece did donate at least 13 M60A3 in 2009 tanks to help bolster Afghan tank platoons and may increase this number to almost 50 additional tanks. At least 350 M60 tanks of the Greek Army were offered as a donation to Iraq but not accepted. Greece attempted to acquire some 170 Leopard 2 MBTs in 2010 built by the German concern Krauss-Maffei Wegmann. This deal was not completed due to allegations of bribery. In 2011, Greece then was interested in buying M1 Abrams tanks from US stocks as replacements for its M60s. However, the deal was cancelled because Greece lacked adequate funding.

In April 2012, Greece accepted a donation offer from the U.S. for some 400 used M1A1 tanks and 700 M113s from redundant US Army inventory with the goal of modernizing its forces. Transportation costs were to be privately funded so as not to impact the Greek budget. M60s are no longer in Greek service as of 2015 and are being scrapped. Greek forces continue to use a small number of M48A5 MOLFs in the Aegean islands.

Iran

Extensive numbers of M47, M48 and M60 tanks served within the Iranian military during the Iran–Iraq War, with varying combat success during the eight years of attrition and campaigning.Karsh 2002, pp. 1–8, 12–16, 19–82 According to Steven Zaloga, one of the first M60 tanks delivered to Iran was hijacked to the Soviet Union in 1961, and the information garnered allegedly led to the development of the T-62.Zaloga 2004, p. 13

The United States provided the Shah's armies with access to American weaponry that included M60A1 tanks and F-14 fighter jets until 1979. These acquisitions were not backed with pressures for reforms. This was probably the driving force to the path of revolution in Iran.

The Iran Hostage Crisis deprived Iran of all further American support. The reformed Iranian Army, backed by the Revolution's Guards inherited significant quantities of American tanks. These were integrated into the new Ground Forces (NEZAJA). As recently as 2010 Iranian armor divisions estimated fleet included 100 Chieftain Mk3 and Mk5 MBTs (referred to as the Mihr and Mobarez), 150 M60A1s, and 150 M47s and M48s. In the total, Iran lost over 300 of 455 initial M60s.The Global Arms Trade: A Handbook/The Islamic revolution and the war with Iraq. Andrew T. H. Tan, Routledge, 2014

According to various sources, this was what remains of a peak of around 400 M47 tanks, 180 M48A5 (delivered post-1970), and 455 M60A1s (150 left after the Iran–Iraq War). These were all locally modernized, using new local names like the Zulfiqar or Samsam, but some of these seem to never pass the prototype stage, like the Sabalan.

Iraq During the Iran–Iraq War the Iraqi Army inflicted significant losses to Iran's armored forces. During the Battle of Khorramshahr in September 1980 six serviceable Iranian M60A1s were captured from Iran's 92nd Armored Division.McLaurin, R.D. Technical Memorandum 13-82, "Military Operations in the Gulf War: The Battle of Khorramshahr" . U.S. Army Human Engineering Laboratory, July 1982. They were transferred to Jordan. There are reports that some Iranian tanks of various types had been used ad hoc during the course of the war but none were officially in Iraqi service. Any still in their possession were destroyed after the war. Greece offered to donate 350 M60A3s in 2009 but the offer was not accepted.

Israel

They are referred to as the Magach in the Israeli military and as the E60 series by US Foreign Military Sales. The Israel Defense Forces (IDF) purchased its first M48s (Magach 3) tanks from West Germany in the late 1960s and its first (E60As Magach 6) from the United States in 1971. These E60A tanks served in their original (American) configuration but with the M19 cupola being replaced with the Urdan low profile cupola.Gawrych 1996, pp. 43–50