This is a Small Micro Machine M-60 Patton Tanks in Blue Camouflage.  It is made of plastic and is highly detailed, note the blocks of reactive armor.  It is about 1 3/4 inches long, 2 1/4 inches with the gun.   I bought this as part of a job lot and it is in good condition.  The coin in the picture is a Dime to show just how small this item is.

I will gladly combine these small items to save on the shipping.  Each additional Micro Machine item would be just $.25 for shipping.