Taiwan army training on first M1A2T Abrams delivered in June.

According to information published by the United States Department of Defense on July 27, 2022, General Dynamics Land Systems was awarded a $10,523,248 modification contract to support the production of M1A2T Main Battle Tanks (MBTs) for Taiwan. According to pictures tweeted by Ronkainen on September 12, training has started.
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Taiwanese army's M1A2T Abrams (Picture source: Twitter account of Ronkainen)

On July 8, 2019, the U.S. State Department made a determination approving a Foreign Military Sale to TECRO (Taipei Economic and Cultural Representative Office in the United States) for the M1A2T Abrams Tanks and related equipment and support for an estimated cost of $2 billion. TECRO has requested to buy 108 M1A2T Abrams Tanks and 14 M88A2 HERCULES Vehicles as well as associated weapons, ammunition and military equipment.

The M1A2T tank prime contractor is General Dynamics Land Systems, Sterling Heights, Michigan. Production is taking place at Anniston Army Depot, Anniston, Alabama, and the Joint Systems Manufacturing Center, Lima, Ohio. The M88A2 recovery vehicle's prime contractor is BAE Systems, York, Pennsylvania. The M1070Al Heavy Equipment Transporter (HET) prime contractor is Oshkosh Defense.

The M1A2T is a tailored version of the American M1A2 SEP V2 according to Taiwanese army requirements. The M1A2 SEP V2 is an improvement of the M1A2 SEP main battle tank. Upgrades include improved survivability, automotive power pack, computer systems, and night vision capabilities. The M1A2 SEP V2 has improved microprocessors, color flat panel displays, improved memory capacity, a better soldier-machine interface, and a new open operating system designed to run the Common Operating Environment (COE) software.

The main armament of the M1A2 SEP V2 is similar to the M1A2 Abrams that consists of a 120mm smoothbore M256 cannon that can fire a wide range of ammunition like the M829 APFSDS-T (Armor-Piercing, Fin-Stabilized, Discarding Sabot), M830 HEAT-MP-T (High Explosive Anti-Tank-Multi Purpose - Tracer), M831 TP-T training round and M865 TPCSDS-T training round, but also the M829A3 kinetic, the M1028 canister rounds and the M829E4 120mm Advanced Kinetic Energy tactical tank round.

The M1A2 SEP V2 has a crew of four: driver, commander, gunner, and loader. The design of the M1A2 SEP V2 is similar to the standard M1A2 Abrams but fitted with improved frontal and side armor for enhanced crew survivability.