MOSCOW, Jan 26 (Reuters) - Russia said on Thursday it saw the promised delivery of Western tanks to Ukraine as evidence of direct and growing U.S. and European involvement in the conflict.

The Kremlin was reacting for the first time to announcements by the United States and Germany on Wednesday that they would arm Ukraine with dozens of battle tanks in its fight against Russia.

"There are constant statements from European capitals and Washington that the sending of various weapons systems to Ukraine, including tanks, in no way signifies the involvement of these countries or the alliance in hostilities in Ukraine," Kremlin spokesman Dmitry Peskov told reporters.

"We categorically disagree with this, and in Moscow, everything that the alliance and the capitals I mentioned are doing is seen as direct involvement in the conflict. We see that this is growing."

U.S. President Joe Biden said the tanks pose "no offensive threat" to Russia and that they were needed to help the Ukrainians "improve their ability to manoeuvre in open terrain".

Ukraine has been seeking hundreds of modern tanks to form what President Volodymyr Zelenskiy called a "fist of freedom" that could give its troops the firepower to break Russian defensive lines and reclaim occupied territory in the south and east. Until now, both Ukraine and Russia have been relying primarily on Soviet-era T-72 tanks.