The early years of WW2 highlighted the inadequacies of Italian medium tanks in modern warfare, which was now characterized by clashes between heavily armed and heavily armored tanks, and also by the use of more effective and lethal anti-tank weapons. Following detailed analysis of German and wartime opponents British and Soviet military vehicles, a 26 ton heavy tank was created. This new tank, which underwent several design changes over time, incorporated more modern features such as inclined front plates, a more powerful and better performing 420 HP diesel engine and a more suitable main armament, the 75/34 Ansaldo gun. The P26/40 as it would forever be known, unfortunately retained some obsolescent features that were characteristic of Italian armoured vehicle production from the mid 1930s, namely the armor plate riveting and the leaf spring suspension system.
