The 107 mm divisional gun M1940 (M-60) (Russian: 107-мм дивизионная пушка образца 1940 года (М-60)) was a Soviet artillery piece, developed in the late 1930s in order to provide Soviet divisional artillery with a powerful field and anti-tank gun.

Various improvements in metallurgy, chemistry and ordnance design allowed the production of guns such as the USV and the ZiS-3, which were superior to the older ones in many respects, being lighter and featuring modern split trail carriages.

The 76.2 mm caliber was chosen by the Russian Imperial Army prior to the trench warfare era for its sufficient shrapnel performance; but high-explosive shells of the caliber contained a relatively small amount of explosives (typically some 600-700 grams) that were only moderately effective against field fortifications.

The decision to initiate development of larger caliber divisional guns was made in the second half of 1937.

On 10 March 1938 the Main Directorate of Artillery (GAU) initiated work on a 95 mm divisional gun at the Kirov Plant and the No.

The former quickly abandoned the development, but the UZTM Uralmash production facility swiftly joined the program.

92 Plant, the team headed by V. G. Grabin developed a gun designated the F-28, based on the carriage of the F-25 122 mm howitzer.

However, in the spring of 1940 all work on the 95 mm pieces was canceled due to a decision to adopt even larger calibers for divisional artillery.

In 1940 the GAU already had another incentive in the form of intelligence reports (which were incorrect) about the Wehrmacht adopting new tanks with thicker armor.

Late in 1940 the plant produced a ZiS-24 prototype, featuring a very long 73.5 caliber barrel placed on the carriage of a 152 mm howitzer-gun M1937 (ML-20).

To protect the crew from small arms fire and shell fragments, a shield was fitted.

Short-distance movement with the barrel in the original position was permitted, as long as the speed did not exceed 6–7 km/h.

The German attack in 1941 led to a situation in which the Soviet Union had neither the requirement for a weapon like the M-60 nor the industrial capacity for its production.

Unlike the M-60, the BS-3 used fixed ammunition, resulting in a better rate of fire; the BS-3 was also lighter (3.6 tons) and had a shorter deployment time because its barrel was not pulled back for transportation.

However, the use of fixed rounds - and a limited assortment of 100 mm ammunition - made it less useful as a field gun.

In 1945 another weapon intended for a similar role was adopted, in the form of the 85 mm divisional gun D-44.

For the sake of comparison, the standard German 105 mm gun, the 10.5 cm sK 18, had similar characteristics.

When the fuse was set to high-explosive action, the shell created a hole 1–1.5 m in diameter and 40–60 cm deep in average soil.