The higher-velocity 76 

mm gun gave Shermans anti-tank firepower equal to many of the German

vehicles they encountered, particularly the Panzer IV and StuG III, but its gun was inferior to
that of the Tiger or the Panther. The 76 mm could penetrate 125 mm (4.9 in) of unsloped RHA at
100 meters (110 yd) and 106 mm (4.2 in) at 1,000 meters (1,100 yd) using the usual M62 round.
[73][page  needed]
The M1 helped to equalize the Sherman and the Panzer IV in terms of firepower; the
48-caliber 7.5 cm KwK 40 (75 mm L/48) of the Panzer IV could penetrate 135 mm (5.3 in) of
unsloped RHA at 100 meters (110 yd) and 109 mm (4.3 in) at 1,000 meters (1,100 yd). The
76 mm gun was still inferior to the much more powerful 70-caliber 7.5 cm KwK 42 (75 mm
L/70) of the Panther, which could penetrate 185 mm (7.3 in) of unsloped RHA at 100 meters
(110 yd) and 149 mm (5.9 in) at 1,000 meters (1,100 yd) using the usual PzGr.39/42 round.[73]
The 76 mm was capable of knocking out a Panther at normal combat ranges from the flanks or
rear, but could not overcome the glacis plate. Due to its 55 degree slope, the Panther's 80 mm
(3.1 in) glacis had a line of sight thickness of 140 mm (5.5 in) with actual effectiveness being
even greater. An M4 might only knock out a Panther frontally from point-blank range by aiming
for its turret front and transverse-cylindrical shaped mantlet, the lower edge of which on most
Panthers (especially the earlier Ausf. D and A versions) constituted a vulnerable shot trap.[74] A
76 mm-armed Sherman could penetrate the upper frontal hull superstructure of a Tiger I tank
from normal combat ranges. Although the new gun lessened the gap between the two tanks, the
Tiger I was still capable of knocking an M4 out frontally from over 2,000 meters (2,200 yd).[75]

In late summer 1944, after breaking out of the bocage and moving into open country, U.S. tank
units that engaged German defensive positions at longer ranges sometimes took 50% casualties
before spotting where the fire was coming from.[76] The average combat range noted by the
Americans for tank versus tank action was 800 to 900 meters (870 to 980 yd). Sherman crews
also had concerns about firing from longer ranges, as Sherman's high-flash powder made their
shots easier to spot. This, and the U.S. Army's usual offensive tactical situation, often contributed
to losses suffered by the U.S. Army in Europe.[77] Even though the various gunsights fitted to the
Sherman had fewer magnification settings than those fitted to German tanks, their gunners were
able to use a secondary periscope that featured a far larger field of view than their German
counterparts.

T4 High-Velocity Armor Piercing (HVAP) ammunition became available in September 1944 for
the 76 mm gun. The projectile contained a tungsten penetrator surrounded by a lightweight
aluminum body and ballistic windshield, which gave it a higher velocity and more penetrating
power. The increased penetration of HVAP allowed the 76 mm gun to match the Panther's 7.5
cm KwK 42 APCR shot.[78] However, its performance was heavily degraded by sloped armor
such as the Panther's glacis. Because of tungsten shortages, HVAP rounds were constantly in
short supply. Priority was given to U.S. tank destroyer units and over half of the 18,000
projectiles received were not compatible with the 76 mm gun M1, being fitted into the cartridge
case of the M10 tank destroyer's 3-inch gun M7.[79] Most Shermans carried only a few rounds at
any one time, and some units never received any.[80]
M4A2(76) HVSS with T23 turret and later 76 mm gun's muzzle brake; it also sports fenders,
usually omitted on U.S. vehicles to ease maintenance

The British anticipated future developments in German armor and began development of a 3-
inch (76 mm) antitank gun even before its 57 mm predecessor entered service. Out of expediency
and also driven by delays in their new tank designs, they mounted the powerful 3 in (76 mm)
Ordnance QF 17-pounder gun in a standard 75 mm M4 Sherman turret. This conversion became
the Sherman Firefly. Like the U.S. M1 gun, the 17 pdr was also a 76 mm gun, but the British
piece used a more voluminous cartridge case containing a much bigger propellant charge. This
allowed it to penetrate 174 mm (6.9 in) of unsloped RHA at 100 meters (110 yd) and 150 mm
(5.9 in) at 1,000 meters (1,100 yd) using APCBC ammunition.[73] The 17-pounder still could not
penetrate the steeply sloped glacis plate of the Panther but it was expected to be able to pierce its
gun mantlet at over 2,500 yards (2,300 m);[81] moreover it was