The M26 (132nd Armored Division) is an American-made tank which was widely used by Italy during the early stages of the Cold War. The Italian Army would receive M26 Pershing tanks from the USA as part of the Mutual Defense Assistance Act at the beginning of the 1950s. The previously supplied M4 Sherman had become obsolete and needed replacement. They would be in service for many years and quickly became one of the strongest platforms at their disposal. The 132nd Armoured Division "Ariete" was created in 1939, it fought during the North African campaign until their destruction at the 2nd Battle of El Alamein. In 1948, the Ariete Division was reconstituted at Forte Pietralata in Rome and transferred to Pordenone in the Friuli region in Northern Italy to prevent any invasion by armoured divisions of the Warsaw Pact's armies. The M26 was allocated to the 132nd Armoured Division Ariete at the Eastern border with Yugoslavia but never saw combat action.

Introduced in Update 1.73 "Vive la France", the M26 can be quite an effective machine at its battle rating; however, there are some notable weaknesses that players must be aware of when using this tank. The M26 is quite a big platform, therefore when in tight urban maps you can be easily taken care of by enemy players which fire at you from positions you aren't able to see. Without its mobility upgrades it is also very slow, so until you unlock them you'll need to play a more supportive role rather an offensive one. Armour-wise, the M26 can protect you from a lot of medium calibre shells that will come your way, hull down positions are recommended if you're not advancing. The firepower of the M26 is good enough for you to be able to take out the majority of enemies you'll face in 1-2 shots, granted you know their weakspots. You have access to a 90 mm Cannone da 90/50 M3A1 and machine guns which will come in handy against lightly armoured vehicles. Overall, it is a great tank to have for your lineup.