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Such a decision by the United States would come just days after Washington argued against sending the Abrams, despite demands from Kyiv and public pressure from Berlin as it faced calls to send German-made Leopard battle tanks.
The officials, speaking on condition of anonymity, said an announcement could come as early as Wednesday.
They added that the Abrams would likely be procured through a fund known as the Ukraine Security Assistance Initiative (USAI), which allows President Joe Biden's administration to get weapons from industry rather than from existing U.S. weapons stocks.