The M60A3 TTS has been one of only two MBTs in ROCA active service, alongside the CM11, since the 1990s. Due to the ageing and already obsolete M48A1 fleet, and the increasing possibility of cross-strait conflict, the ROCA ordered 460 M60A3 TTS tanks from US stocks (160 in 1994 and 300 in 1996, delivered between 1995 and 2002) to modernise their tank fleet with a more advanced FCS than those of PLAGF tanks. Although the outbreak of war was averted, these tanks were mostly deployed by ROCA armoured corps on the main island. After plans to upgrade all of them domestically with a 120 mm gun and new FCS were cancelled in favour of the retrofitted M1A2T, the remaining operable tanks continue to serve the ROCA until the new tanks are delivered from 2024. With only 108 M1A2Ts to be delivered in the future, some of these M60A3 TTS tanks will receive FCS upgrades, while others will have their now-discontinued engines replaced with the higher-output Renk America AVDS-1790-2 CAU (1,050 hp).

The Taiwanese M60A3 TTS was introduced in Update 1.91 "Night Vision" alongside the initial Chinese ground tree. It boasts thermal sights, a two-plane stabiliser, good gun handling, and a wide selection of ammunition. However, it suffers from a large profile, average mobility, and inadequate protection. Utilise its more advanced FCS and remain behind cover for maximum efficiency.