This is a Small Micro Machine US Army M-1 Abrams Tank in Gray & Red Camouflage.  It is are made of plastic and is highly detailed, note the turret rotates.  It is about 2 1/4 inches long.  I bought this as part of a job lot and it is in very 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.