This new vehicle was a synthesis of the M48 turret and the new 105mm M68 cannon, similar to British guns of the L7 series, which was produced in the US under license and adapted to the tank's diesel engine. Unlike the curved front end of the M48, the new vehicle had a standard rectangular body. In terms of the division of the body, the similarity to a boat was preserved throughout the length of the vehicle.

In order to reduce the tank's weight, which inevitably grew due to its thicker armour and heavier new cannon, aluminium alloys had to be widely used during its construction. Aluminium was used to make parts of the undercarriage, the fuel tanks, the rotating shelf in the turret, the shelves over the treads, and various levers and fastening components. The cramped M1 commander's tower was replaced with a spacious, low-profile M19. The first version of the ХМ60 was built in March 1959. It was added to the US arsenal under the name M60.
-WT wiki