Howdy Cokes,
For the record, I'm
proud to agree with 'greatbrit' !! (feel any better now 'greatbrit'?

)
If you're doing Desert Storm, the Challenger I kit is dandy.
Now, if you're doing Op Telic, the new Trumpeter Chally II kit is dandy as well!! Just add the Accurate Armour conversion kit and you're 'good to go!'.
If you're looking for soft-skins, or something less 'heavy', as Rob says, the new Tamiya 'Hummer' is a very safe bet. It's really well moulded,and is almost built like the real thing!
Now, this is assuming you want something from the Allied ranks......if you want something from the Iraqi side of the engagement, you'll have include a lot of holes, smoke damage, torn metal and such to your model.....
Tread.