Matchbox 40179 M1 Abrams Main Battle Tank — 1/72 Scale Plastic model kit

Manufacturer/brand: Matchbox

Kit number: 40179

Barcode: 4009803401799

Subject: M1 Abrams

Scale: 1/72

Original Matchbox issue: 1993

Tooling origin: Hasegawa MT33 / 31133

Parts: approximately 50–60, depending on counting method/release

Status: Out of production

This is an important distinction for collectors: 40179 is not an original Matchbox-designed Abrams mould. The kit was produced by Revell/Matchbox from the Hasegawa design, with the underlying Hasegawa M1 Abrams tooling dating from 1986.
Manufacturer and tooling history

Matchbox's plastic-kit operation originated with Lesney Products, the British company famous for its Matchbox toy vehicles. During the 1970s and 1980s, Matchbox developed a large range of aircraft, armour and vehicle kits.

The later Matchbox catalogue was substantially reorganised after the Matchbox plastic-kit business became associated with Revell. The 40179 Abrams belongs to this later period rather than the classic 1970s purple-box Matchbox tooling.

The 40179 boxing dates from 1993 and used the orange/black later Matchbox packaging. Specialist records explicitly describe it as a Revell AG production rather than an old Matchbox tooling. It was manufactured in South Korea during the 1993–1998 period.

The underlying Hasegawa kit is:

Hasegawa MT33 / 31133 — M-1 Abrams

Hasegawa's own catalogue history dates MT33 to the 1986 introduction of its M1 Abrams tooling.

This makes the Matchbox 40179 an interesting cross-brand kit: Hasegawa tooling → Matchbox/Revell packaging and distribution.
Kit contents

The Matchbox kit represents the early M1 Abrams, rather than the later M1A1/M1A2 configuration.

The documented kit contains the basic injection-moulded plastic tank, turret and running gear together with instructions and decals. Hasegawa's corresponding MT33 is described as including:

rotating turret;

elevating main gun;

spare track links;

rear-view mirrors;

turret fittings;

machine gun;

tools;

aerial/antenna fittings;

headlights;

hatches;

decal sheet.

There are slightly different parts counts in surviving listings. The Matchbox historical record gives 59 parts, while descriptions of the Hasegawa tooling give figures around 52–68, depending on whether separate track components and small pieces are counted.

For catalogue purposes I would therefore record:

Approx. 59 parts — vintage Hasegawa-derived tooling.

The kit does not include glue or paint; it is a conventional plastic assembly kit requiring construction and painting.

The model is approximately 135 mm long according to the Hasegawa version's published dimensions.
The real M1 Abrams

The M1 Abrams is the United States' long-running main battle tank family and was developed as the successor to the M60 series.

Development began in the early 1970s under the XM1 programme.

The programme followed the troubled multinational MBT-70 project, after which the U.S. Army sought a new main battle tank with improved armour protection, firepower and mobility.

In 1973, Chrysler Corporation and General Motors received contracts to develop competing prototypes.

The two prototypes were tested at Aberdeen Proving Ground in 1976. In November 1976, the Chrysler design was selected for full-scale engineering development.

The tank was subsequently named after General Creighton Abrams, former U.S. Army Chief of Staff and commander of U.S. forces in Vietnam.
Entry into service

The first production M1 tanks were delivered to the U.S. Army in 1980.

The original M1 used a 105 mm M68A1 rifled gun, a licensed American development of the British L7 gun family.

The Army initially selected the 105 mm weapon partly because it was already widely used within NATO and because large quantities of ammunition were already available.

The original M1 therefore differs substantially from the later M1A1 represented by many modern Abrams model kits.
Armour

One of the most significant innovations of the Abrams was its advanced composite armour.

The tank incorporated armour technology derived from the British Chobham armour concept.

Rather than relying solely on homogeneous steel, the armour package uses multiple materials and layers designed to provide improved protection against shaped-charge and kinetic-energy weapons.

The exact composition of later Abrams armour packages remains classified, but the introduction of composite armour was one of the major features distinguishing the M1 from previous American tanks.
Engine

The M1 uses the AGT1500 gas-turbine engine.

This was a major departure from the diesel engines used by many contemporary main battle tanks.

The turbine produced approximately 1,500 horsepower and gave the Abrams a distinctive exhaust note and excellent acceleration characteristics.

The disadvantage is fuel consumption: the turbine can consume substantial amounts of fuel, particularly when idling or operating under demanding conditions.

This became an important logistical consideration throughout the Abrams' service life.
Main armament

The early M1 represented by this kit carries the:

105 mm M68A1 rifled cannon

The later M1A1 changed to the much larger 120 mm M256 smoothbore cannon.

The U.S. Army's historical summary records that production of the M1A1 began in 1985 and that the new version replaced the M1's 105 mm gun with a 120 mm weapon, while also introducing an NBC over-pressure system.

This is worth mentioning when cataloguing the kit because 40179 should not be described as an M1A1.
Fire-control system

The Abrams was designed to allow accurate fire while moving.

The stabilised gun system, laser rangefinder, ballistic computer and thermal-imaging equipment gave the tank a major improvement in engagement capability compared with earlier U.S. tanks.

The Hasegawa-derived kit simplifies much of this equipment because of its age and relatively low parts count.
Production

The original M1 entered production in 1979/1980.

According to the U.S. Army historical record, 3,017 Abrams tanks had been produced by 30 September 1985, with total production expected to approach 8,000 by the early 1990s as the M1A1 replaced the original version.

The Congressional Research Service records 2,374 M1 tanks produced for the Army through February 1985, after which production shifted to the Improved M1/IPM1.

The later M1A1 programme produced thousands more tanks.
M1A1 development

The principal improvement was the change from the 105 mm cannon to the 120 mm M256 smoothbore gun.

The M1A1 also received:

improved armour;

NBC protection;

revised ammunition arrangements;

improved transmission/drivetrain components;

external stowage changes;

other detail improvements.

The U.S. Army's current technical reference records M1A1 production from 1985 to 1992 and identifies the M256 120 mm smoothbore gun as its principal distinguishing armament.
M1A2

The next major generation was the M1A2.

Development work began in the late 1980s, with General Dynamics receiving a full-scale development contract in 1988.

The M1A2 incorporated major improvements to the commander's sighting system, navigation and fire-control architecture.

The Abrams family subsequently underwent numerous upgrade programmes, so modern Abrams tanks are substantially different from the early M1 represented by this 1993 Matchbox kit.
Gulf War

The Abrams became internationally famous during Operation Desert Storm in 1991.

By then, U.S. forces were operating large numbers of M1 and M1A1 tanks.

The desert environment provided the Abrams with considerable operational room to exploit its combination of long-range firepower, mobility, thermal sights and armour protection.

The Gulf War also cemented the Abrams' position in popular military history.

It subsequently became one of the most recognisable modern tanks in the world.
Export users

The Abrams has been exported to a number of countries, including:

Australia;

Egypt;

Iraq;

Kuwait;

Saudi Arabia;

Morocco;

Poland.

The exact configuration varies considerably between operators because export Abrams have different equipment, armour and upgrade standards.

This is another reason to distinguish the early M1 from later M1A1 and M1A2 variants when identifying photographs or model kits.
Full-size vehicle pricing

The historical procurement cost of the Abrams has varied considerably depending upon year, configuration and whether the figure includes associated equipment, spares, support and programme costs.

A commonly cited historical figure places the production cost of the M1/M1A1 programme at approximately $4.3 million per tank in the relevant historical dollars.

There is no single meaningful current 2026 price for an original M1 Abrams, because the U.S. military generally deals in new-build/refurbishment and upgrade contracts rather than ordinary commercial sales of operational tanks.

For catalogue purposes:

Historical approximate unit cost: US$4.3 million
Current full-size M1: specialist military/heritage asset; no dependable ordinary open-market selling price.