The Carro Armato P 26/40 was an Italian heavy tank. It was used by the Italian and German forces during World War 2. The P40's developments began in 1940 but due to the lack of engines in Italy most of the tanks were half-finished. The Germans deployed P40s at Anzio without engines and functioned as static strong points. The P40 both in armament and protection was similiar to the early production American M4 Sherman. Roughly only a hundred P40 tanks were made with and without engine. The tank only featured in Medal of Honor: Allied Assault: Breakthrough.
The P.40 first encountered in Sicily short after meeting up with Philips. Later one P.40 ambushed Baker and Terry Lyndon on their way to Gela. Baker quickly destroyed it. More P.40 tanks attacked Baker after securing the town of Gela. Baker fought them off. This is the last time the tanks appear and can't be seen after it.
- The first P.40 was built in September 1943, however it appears in the game in July.