[demlosers]

The M1A1 Abrams tank is widely acknowledged to be the best tank in the world

Not.

So what is the best in your opinion and why?

[archy]

The M1A1 Abrams tank is widely acknowledged to be the best tank in the world

Not.

So what is the best in your opinion and why?

The M1A2 SEP certainly comes to mind. So does the Merkava Mark 4

[anotherGerman]

See the answers I just gave.

For instance, the Abrams uses the now old Leopard II gun (still a hell of a gun!), while the new L2A6 uses an enhanced gun to make up for the US use of DU.