Direct proof of use
The M1 Abrams was used by U.S. forces in the 1990 Gulf War during Operation Desert Storm. GAO's postwar assessment reviewed Abrams and Bradley performance in the Persian Gulf War and reported that 2,024 Abrams tanks were assigned to U.S. Army troops, including 1,904 M1A1 tanks and 120 earlier M1 tanks.
GAO tied Abrams use to the ground war, stating that Army readiness rates for Abrams tanks were generally at or above 90 percent during the ground campaign and that crews described the 120 mm gun as accurate and lethal against Iraqi armor. The report also noted limits, especially fuel range and repair-parts issues during the rapid 100-hour ground offensive.
Sources: GAO Bradley and Abrams Assessment
Timeline
Iraq invaded Kuwait on 2 August 1990, after which U.S. and coalition forces deployed to Saudi Arabia under Operation Desert Shield. The U.S. Army Center of Military History describes the coalition ground offensive beginning on 24 February 1991 after the air campaign had struck Iraqi command, air-defense, logistics, and fielded forces.
During the 24-28 February ground campaign, Abrams-equipped U.S. armored formations advanced through Kuwait and southern Iraq as part of the coalition effort to defeat Iraqi fielded forces and expel Iraq from Kuwait. The Army history describes 1st Armored Division, 3rd Armored Division, 2nd Armored Cavalry Regiment, and other heavy forces fighting through Iraqi units, including Republican Guard formations, before the ceasefire.
Sources: U.S. Army War in the Persian Gulf, GAO Bradley and Abrams Assessment
Narrative
Abrams use in the Gulf War centered on U.S. armored maneuver and direct fire in the short land campaign. The tank appeared as part of combined-arms formations with Bradley fighting vehicles, artillery, engineers, aviation, logistics, and air support, so its battlefield effect was tied to the coalition's wider ground plan rather than to isolated tank actions.
At the Battle of 73 Easting on 26 February 1991, an Army University Press article describes Eagle Troop, 2nd Squadron, 2nd Armored Cavalry Regiment using M1A1 Abrams tanks and Bradley fighting vehicles against a larger Iraqi armored force. The article describes Abrams tanks moving forward through a minefield, taking the lead in the formation, and using their main guns against Iraqi armor.
The evidence separates fielding and use from later performance judgment. GAO directly supports that U.S. Army Abrams tanks were fielded in the Persian Gulf War and assessed after combat; the Army campaign history places heavy U.S. armored formations in the February 1991 ground offensive; and Army University Press provides a battle-level example of M1A1 Abrams employment at 73 Easting.
Sources: GAO Bradley and Abrams Assessment, U.S. Army War in the Persian Gulf, Army University Press 73 Easting