It looks like Poland is initially getting M1A1 FEP tanks.
The below article shows the first delivery of 14 Polish M1A1s. They are rebuilt to zero-hour ex-USMC M1A1 FEPs (Firepower Enhancement Package); which means that they have the CSWS (Commander’s Stabilized Weapons Station), loader’s lower side shield, intercom box and NATO slave adaptor box on the rear, rear bustle rack APU, folding extended rear bustle basket, and internal computer / digital upgrades. They are the first 14 of 116 M1A1 FEPs purchased. Another 250 M1A2 Abrams SEP v3 will follow starting in 2024.
My guess is that once Poland starts receiving the M1A2 SEP v3s, these M1A1 FEPs will be transferred to Ukraine as they are also receiving M1A1 FEPs right now.
The above M1A1 FEPS sitting on the docks do not have smoke launchers installed. I found the below video that shows them in Poland training, and they have the 8-shot USMC launchers on them.
To build one, you can use either the Rye Field M1A1 Ukraine/Poland kit or their USMC M1A1 FEP kit. These are the only current kits with the CSWS (Commander’s Stabilized Weapons Station).
I don’t think that Poland will transfer m1a1 feps to Ukraine since Polish ministry of defence said that they are going to modernise m1a1 to m1a2 sepv3 as soon as all purchased abrams arrive
My reasoning though is that it would be more cost effective to get new (newly rebuilt) M1A2 SEP v3s straight from the factory than sending M1A1 FEPs back for rebuild into M1A2 SEP v3s. Then send the FEPs to Ukraine.
For USA buying additional newly built sepv3 would be better but Poland didn’t pay for m1a1. We recieved them for sending t-72 and pt91 to ukraine so it’s pretty good deal for Poland. We will have to only pay for modernization