The IMI 120 mm gun is an L44 smoothbore tank gun designed and produced by Israeli Military Industries (IMI). It is widely confused as a licensed production of the Rheinmetall L44 tank gun, however it was developed by IMI from 1983 to 1988, to meet the requirements of the Israel Defense Forces' Merkava Mark III main battle tank, i.e. a narrower mount like in the M60, both tanks designed around a 105 mm gun.