Under the lend-lease programme of World War II, a limited number of M24 light tanks were shipped to China for use by the Chinese Nationalist Army. When the Korean War began in 1950, US President Truman authorised military aid to Taiwan, leading to the export of 295 M18 tank destroyers in 1952, followed by 289 more M24 light tanks. This late World War II design gradually became obsolete during the Cold War era, prompting various modifications to maintain its combat effectiveness in Taiwanese service. By the late 20th century, Taiwan maintained a peak operational strength of approximately 325 tanks.

Introduced in Update 1.91 "Night Vision", the M24 represented a significant advancement in light tank design philosophy, elevating its firepower to match that of medium tanks. During World War II, it was widely considered the best and most successful light tank design. In-game, the M24 offers a rewarding experience, striking a balance between potent firepower, good speed, and adequate protection. Being inherently a light tank, it is not intended for direct engagements with enemy armour but rather to utilise its nimbleness to swiftly secure flanks at the start of battles. This capable light tank provides Chinese Army ground forces with respectable firepower at Rank II.