http://en.wikipedia.org/wiki/M1_Abrams#Armor"The Abrams is protected by armor based on the British-designed Chobham armor.
Chobham is a composite armor formed by spacing multiple layers of various alloys of steel, ceramics, plastic
composites, and kevlar, giving an estimated maximum (frontal turret) 1,320–1,620 millimetres (52–64 in) of RHAe
versus HEAT (and other chemical energy rounds) and 940–960 mm (37–38 in) versus kinetic energy penetrators.
...
The added protection from the depleted uranium armor is believed to be equivalent to 24 inches (610 mm) of RHA."
How to kill Abrams from the large distance using T-72S (Iran has 500+ T-72S)?
T-72 has to penetrate 2,230 mm (of RHA) for HEAT round and 1,570 mm (of RHA) for AP round.
Well current T-72S rounds can not do it. Only new HEAT ATGM round with multiple shaped charges can do it.
But assuming T-72S has only BM-22 AP Sabot (APFSDS) rounds with 380 mm (of RHA) penetration, it can:
1) Hit Abrams' main gun at its turret starting point. With disabled gun Abrams is harmless.
2) Hit Abrams' trucks from front. Abrams can not move after that and infantry can finish it off with RPGs.
3) Hit Abrams' driver position, that has less armor thickness than the turret. AP may bounce inside killing
the crew.
4) Hit Abrams' commander window tower, allowing AP round to bounce inside killing the crew.
5) Hit Abrams from the side or back, aiming at the turbo jet engine, setting it aflame.
6) Hit Abrams tank from front with heavy flamethrower, and ignite tank's ammunition. (I know T-72 has no
flamethrower).
Future improvements of T-72S.
To further increase lethality of T-72S rounds, longer AP rounds should be developed and T-72S auto loader should
be modified to deal with longer AP rounds. Perhaps longer AP rounds that are similar to US M829A3 with length of 920 mm.
To develop HEAT ATGM that has multiple shaped charges. That will also mean tha auto loader should be modified to
deal with longer HEAT ATGM rounds.
You need 4 x 600 mm (RHA penetration) = 2,400 mm (RHA penetration) of 4 shaped charges in single HEAT ATGM round.