Comparing: T28 Concept vs. Panther II vs. FCM 50 t

The development of this heavy breakthrough tank began in September 1943. It was planned to utilize certain components of the M6 tank as well as the electromechanical transmission and 100-mm T5 gun, mounted in a turret of limited traverse with 203-mm armor protection. The vehicle was intended to assault the fortifications of the German "Siegfried Line" (known as the "Westwall" to the Germans). The U.S. land forces rejected the project during the design phase. The vehicle was later modified into the T95 heavy breakthrough tank.

The vehicle was conceived in 1943. Two prototypes with the existing Panther I turrets were ordered in 1944. By 1945 only one of them had been built by the MAN company.

Development was started in December 1945. The vehicle was conceived as an alternative for the AMX 50t and combined archaic features typical of the pre-war French tank-construction industry as well as German innovations. The vehicle was to be equipped with an additional container trailer, equipment for underwater driving, and a demountable mine clearer.