"Our army will be enriched by a large number of Abrams tanks which are the most advanced in the world," Deputy Prime Minister Jaroslaw Kaczynski, who also heads up the ruling nationalist Law and Justice (PiS) party, told reporters.
"If all goes well, deliveries will begin next year," he said.
The eastern NATO member's defence ministry said the order was for 250 M1A2 SEPv3 tanks but did not specify the cost.
The US and Poland last year signed a defence cooperation agreement and Washington said it would send an extra 1,000 troops on rotation to Poland on top of the 4,500 already deployed there.
This is part of a wider NATO response to concerns in the region triggered by Russia's 2014 annexation of territory from neighbouring Ukraine.
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