Tamiya, Academy and Gunze Sanyo make (made) the M60A1 w/ERA. The Gunze Sanyo kit was just the complete Tamiya kit with white metal ERA and some PE. They also did just the applique armor separately. Very nice, but very expensive and long out-of-production.
Tamiya's kit #35157 gives you everything you need in the box, but the base hull is still the 1970s era Tamiya M60A1 hull. Not bad, but not the most accurate by far. The tracks have a major error if you are a perfectionist. The center guides are molded on the center of the track blocks instead of attaching two adjacent track blocks. AFV Club makes a real nice set of T-142 tracks that can remedy this deficiency.
Likewise with Academy's kit #1349. This kit is better than the Tamiya kit and includes a curious method that Academy tried. They molded the road wheels without the rubber on and included a set of vinyl rubber road wheel "tires". Plus side is that OOB you have a decent M60A1 w/ERA. They also sell this kit with the M9 dozer blade. Again, the tracks have the same defect as the Tamiya tracks.
Once upon a time, Verlinden did the M60 ERA (0575) that would add the USMC armor onto any M60A1. It is out of production and not to be confused with Verlinden's IDF Blazer armor set (0398).
The best M60A1 is the Ertl/Esci M60A1(5039). The main problem with this kit if you use it for a Desert Storm tank is the lack of USMC ERA, the road wheels are the older "finned" aluminum road wheels, the aircleaners are the older side-loading style and the kit does not include smoke grenade launchers or storage boxes. This kit was recently reissued by Italeri as kit number 6397. If you pick up the Tamiya or Academy kit for the ERA, you can also borrow the proper road wheels, grenade equipment and air cleaners.
Another option is the Ertl/Esci M60A3TTS (5040). It has been reissued by Revell of Germany as 03057. It includes the proper air cleaners and grenade launcher equipment, but now you need to replace the gun tube (thermal shrouded) with a non-shrouded tube. It has the same problem with road wheels and lack of ERA though.
AVOID the Trumpeter/Wasan M60A1. Very bad copy of the Tamiya/Academy kit.