The Turkish Land Forces Command wants to proceed with upgrading 274 M60A1 and 632 M60A3 tanks, and the co-production of 1,000 new ones, now that the retirement of the 1,300 M48s is at hand. Money will be a problem, and the Turkish Army is trying to find other programs it can delay in order to free up money for tanks. Turkey is negotiating for a military cooperation accord with South Korea that could result in the joint production of ships, artillery, and armored vehicles.--Stephen V Cole