The Kubota L260 is a compact utility tractor produced from 1970 to 1976 by Kubota in Japan. It features a 1.3L 2-cylinder liquid-cooled diesel engine producing 26 hp, paired with an 8-speed gear transmission. The tractor has two-wheel drive with manual steering and mechanical expanding shoe brakes. It offers an open operator station with optional ROPS retrofit. The hydraulic system is open center with 1990 psi pressure and 4.7 gpm flow. The rear hitch is category I with position and draft control and a lift capacity of 2640 lbs. The PTO operates at 540 rpm with multiple engine RPM options. Dimensions include a 63-inch wheelbase, 101-inch length, and 2640 lbs operating weight. Tires are 5.00-15 front and 11.2/10-24 rear. Electrical system is 12 volts negative ground with a 110 AH battery.