It's an fully mondernized M60 with an all new turret, fire control, and drive train. I don't think the IDF uses it, it's more of an export thing, Turkey has shown some interest in it.
Sabra is a modernized "Magach" tank. New electronics etc. It is intended for export, and for countries that have loads of old M60's, and want to make modern tank out of it.
"The Sabra Main Battle Tank is a modernised upgraded M60A3, developed by Israel Military Industries Slavin heavy weapons plant at Ramat Hasharon. As with all upgrade programs the scope of a Sabra upgrade package is customised to meet a particular country's operational requirements. 170 Turkish Army M60 tanks are to be upgraded with the Sabra Mk II package. The first protype is planned for delivery in 2006. :lol: "