@BillRM,
No other tank grant it crew this level of protection in my opnion.
http://en.wikipedia.org/wiki/History_of_the_M1_Abrams
As the Abrams entered service in the 1980s, they would operate alongside M60A3 within the United States military, and with other NATO tanks in numerous Cold War exercises. These exercises usually took place in Western Europe, especially West Germany, but also in some other countries like South Korea. During such training, Abrams crews honed their skills for use against the men and equipment of the Soviet Union. However, by 1991 the USSR had collapsed and the Abrams would have its trial by fire in the Middle East.
The Abrams remained untested in combat until the Gulf War in 1991. A total of 1,848 M1A1s were deployed to Saudi Arabia. The M1A1 was superior to Iraq's Soviet-era T-55 and T-62 tanks, as well as Iraqi assembled Russian T-72s, and locally-produced copies (Asad Babil tank). The T-72s like most Soviet export designs lacked night vision systems and then-modern rangefinders, though they did have some night fighting tanks with older active infrared systems or floodlights—just not the latest starlight scopes and passive infrared scopes as on the Abrams. Only 23 M1A1s were taken out of service in the Gulf[2] and one of these losses resulted in crew deaths from Iraqi fire. Some others took minor combat damage, with little effect on their operational readiness. Very few Abrams tanks were hit by enemy fire, and there was only one fatality, along with a handful of woundings as a result.
The M1A1 was capable of making kills at ranges in excess of 2,500 meters (8,200 ft). This range was crucial in combat against tanks of Soviet design in Desert Storm, as the effective range of the main gun in the Soviet/Iraqi tanks was less than 2,000 meters (6,600 ft) (Iraqi tanks could not fire anti-tank missiles like their Russian counterparts). This meant Abrams tanks could hit Iraqi tanks before the enemy got in range—a decisive advantage in this kind of combat. In friendly fire incidents, the front armor and fore side turret armor survived direct APFSDS hits from other M1A1s. This was not the case for the side armor of the hull and the rear armor of the turret, as both areas were penetrated at least in two occasions by friendly DU ammunition during the Battle of Norfolk.[3]
Nearly all sources claim that no Abrams tank has ever been destroyed as a result of fire from an enemy tank, but some have certainly taken some damage which required extensive repair. There is at least one account, reported in the following Gulf War's US Official Assessment (scan), of an Abrams being damaged by three kinetic energy piercing rounds. The DoD report indicates that witnesses in the field claimed it was hit by a T-72 Asad Babil. The KE rounds were unable to fully penetrate and stuck in the armor, but because of the external damage it was sent to a maintenance depot. This is the only verified case of an M1A1 put out of action by an Iraqi MBT.[4]
Six other M1A1s were allegedly hit by 125 mm tank fire in the Gulf war official report, but the impacts were largely ineffectual.[5]
On the night of February 26, 1991, four Abrams were disabled in a suspected friendly fire incident by Hellfire missiles fired from AH-64 Apache attack helicopters, with the result of some crew members wounded in action.[6] The tanks were part of TF 1-37,[7] attacking a large section of Tawakalna Republican Guard Division, their numbers being B-23, C-12, D-24 and C-66. However, C-12 was definitively hit and penetrated by a friendly DU shot[8] and there is some evidence that another Iraqi T-72 may have scored a single hit on B-23, besides the alleged Hellfire strike (see Iraqi T-72 article).
Tanks D-24 and C-66 took some casualties as well[9] Only B-23 became a permanent loss. The DoD's damage assessments state that B-23 was the only M1 with signs of a Hellfire missile found nearby.[10]
Also during the Gulf war, three Abrams of the US 24th Infantry Division were left behind the enemy lines after a swift attack on Talil airfield, south of Nasiriyah, on February 27. One of them was hit by enemy fire, the two other embedded in mud. The tanks were destroyed by U.S. forces in order to prevent any trophy-claim by the Iraqi Army.[11