Following the introduction of the MiG-27 into the Soviet Air Force in the mid 1970s, a major upgrade program was initiated by Mikoyan OKB to overhaul the MiG-27's capabilities. This program included the addition of the powerful Kayra-23 laser-optical sight and targeting system, permitting the aircraft to use laser and TV-guided ordnance, along with many upgrades to the avionics and airframe. In the end, this heavily upgraded variant entered service as the MiG-27K, with a large order for the Soviet Air Force. However, due to lack of funding and the high costs, the Soviet Air Force would cut their MiG-27K order in half, and instead order the other half to be a cheaper variant. Mikoyan OKB would then develop the MiG-27M as the "cheaper" upgraded variant.

The MiG-27K, introduced in Update "Winged Lions", is the epitome of single seat Soviet swing-wing ground attack aircraft. Combining major upgrades in avionics, ordnance, and targeting systems into one of the most lethal CAS aircraft of its battle rating, the MiG-27K is truly a force to be reckoned from both the air and the ground. Striking ground targets in mixed battles is easy for this plane, thanks to the strong targeting systems and abundance of laser and TV guided weaponry. The aircraft is no slouch either in air battles, carrying enough bombs to level one base in addition to its full complement of air-to-air missiles and great low altitude flight performance already familiar to pilots of the preceding MiG-27M.