Comparing: T28 Concept vs. SU-122-44

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.

Development was started in June 1944 by the Uralmash Design Bureau. The vehicle was based on the T-44 chassis and had a conventional configuration, with the front placement of the fighting compartment. In October, People's Commissariat of the Tank Industry considered the SU-122-44 project. In December the design project was ready. However, the SU-100M-2 with the rear placement of the fighting compartment was preferred.