This is a brand new U.S. M1 Abrams tank, 1/32 scale and made of tan plastic with weather distressed paint (body is approx. 9.75" long x 4.5" wide).  This ships as a semi-assembled boxed kit made by New Ray.  It requires some simple screw-together assembly, and the screws and screwdriver are included in the box with instructions.  It has rolling rubber treads, and has a battery operated motor that requires 2 AA batteries (batteries not included).  Once assembled, it has a rotating turret, a rotating machine gun on the turret, two turret hatches that open, and the main gun raises and lowers.  The photo is a manufacturer stock photo of an assembled tank.  This toy is not for children under 3 due to a small parts choking hazard.  Adult assembly is required - it might be too difficult and frustrate younger children.   This will go very well with the modern U.S. soldiers #08-5578, 08-5579, 08-5580, & 08-5581.  This ships as a new in the box unassembled kit.