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The P 26/40 was an Italian World War II heavy tank. It was armed with a 75 mm gun and an 8 mm Breda machine gun, plus another optional machine gun in an anti-aircraft mount. The official Italian designation was Carro Armato ("armoured vehicle") P 26/40.
The designation means: P for pesante (Italian: "heavy"), the weight of 26 tonnes, and the year of adoption: 1940. Though physically a medium tank in size, weight, armor, and armament, it was classified as a heavy tank by the Italian military in reflection of its intended support of smaller tanks on the battlefield.
Design had started in 1940 but very few had been built by the time Italy signed the armistice with the Allies in September 1943 and the few produced afterwards were used by the Germans.
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