A 2016 US Army threat report listed 150 Iranian M60A1s, and roughly the same figure was still in use when the Soleiman-402 was unveiled eight years later. That total likely covers vehicles in very different conditions — operational tanks, Samsam conversions, new Soleimans, stored hulls and parts donors. As of 11 August 2026, Tehran had published neither the number of conversions completed nor how many of the 150 could actually deploy.
Iran continues to modernize American M60A1 tanks from the Shah's time. Around 150 vehicles are still to be available – their actual condition remains unclear.