During its service with Israel, the M48 Patton was heavily modified and upgraded to the point that it was much superior to the base version. The Magach 3 was the first big upgrade plan for the M48, including the introduction of the American M68 105 mm gun, with access to APFSDS. This upgrade was deemed necessary after mediocre results during the Six-Day War and the Yom Kippur War. Eventually, the Magach 3 received Blazer ERA to deal with RPGs and ATGMs that were starting to be fielded in large numbers by Egyptian and Syrian forces. The tank was meant to be a match to the Soviet-made T-54/55 and T-62. The tank also received improvements to the mobility, with the engine of the M60, a new transmission, and a low-profile commander's cupola.

Introduced in Update "Danger Zone", the Magach 3 is an improved M48 Patton tank with a 105 mm M68 cannon and the M60's engine installed. It has very similar mobility to the Magach 1 and 2, but it features a much more powerful cannon. Its primary ammunition would be either the HEAT or APDS shell. It has enough firepower to deal with pretty much any enemy, it has also access to ERA at a very low BR, which makes it very resistant against HEAT warheads, like rockets, HEAT shells or ATGMs that are very common. This also gives it more protection against autocannon shots, specially from 20 or 25 mm autocannons without APDS belts.