Was intended to be a heavy tank that would support the mediums.5 It was planned that there would be one company of heavy tanks with three medium companies in each battalion.5
Design work started in 1940 and first prototype wasn't ready until 1942 because of delays in finding an engine that was suitable. The first production models left the factory in 1943.
The driver and machine gunner were located at the front.3
Produced by Fiat in northern Italy.
P26/40: 211, for Germans: 503, 801
None of the P26/40s were issued to Italian army.3
A few were completed and used by the Germans at Anzio in 1944.5 5 prototype vehicles were taken over when the Italians surrendered in September 1943.2 From 1943-1944 100 were built.2 Had an RF 1 CA radio.2