Pre-Production model - 15th Polizei-Panzer Kompanie, Novara, April 1945.

The P26/40 was used only by German units under name Panzerkampfwagen P70 737(i). ..Notably to Anzio in 1944 and Austria in 1945.

24th Panzer-Kompanie Waffen Gebirgs, 1st platoon, Friul region, April 1945.