The M46 Patton tank was named in honor of the famous US General George S. Patton M4 Sherman. 800 of the M26s became M46s when they received a new and more powerful engine and transmission with rearward-facing mufflers on each fenders and a main gun with a bore evacuator. A further 360 were converted to M46 standards plus they received improved braking, cooling and fire suppression systems, improved electrical equipment and a new designation, M46A1.

The U.S. 31st Infantry Division had been formed in 1916 and named “Polar Bears”. Late in 1950 as part of the UN troops that had badly beaten North Korean troops and advanced toward the Yalu River where they were met by large numbers of Chinese troops. In late November 1950 UN Forces were forced into a fighting retreat and cross the frozen Chosin Reservoir. They were evacuated by sea to Pusan and were able to fight later in the war.