Also, the Trumpeter 5-in-1 Abrams kit includes a plow and a roller. It will build into an Army M1A1, Army M1A2, or an Army M1 Panther II, and has the plow and roller to give you 5 different options. It is the same plastic as the Hobby Craft kits as well. It usually goes for about $25.
Trumpeter's Abrams are OK, but have an issue. The left front of the turret is a little short and has the wrong angle on the lower edge. It needs to be built up so it is horizontal across the front, not angles up.
You can see how they compare to other Abrams at Vodnik's Abrams Comparison Article.
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