US ambassador Anne Patterson turned over the aircraft during a ceremony with defense secretary Kamran Rasool at an aviation base in the garrison city of Rawalpindi, the military said.
Pakistan's army aviation personnel were an asset to "to our combined effort to fight extremism and bring peace and stability to the region," Patterson said in a statement.
"This event demonstrates the continued commitment of the United States to cooperate with Pakistan," she said.
Rasool said the 26 new Bell-412 and four refurbished Cobra helicopters "will significantly enhance" the military's "operational capabilities."
As part of a $235-million project, Pakistan leased the Bell-412 helicopters from the US, which provided the resources and manpower training to run them, the US embassy said.
"The Pakistan army now takes ownership of these helicopters," Patterson said.
Pakistan is a key ally in the US-led war on terror launched after the September 11, 2001, attacks.
The director-general of army aviation, Major General Syed Taqi Naseer Rizvi, said the helicopters "would go a long way in helping fortify the country's capability to effectively combat the menace of terrorism."
The US in February this year handed over eight other Cobra attack helicopters to boost Pakistan's military capability against extremists.
Pakistan has deployed 90,000 troops along its western border to combat Taliban and Al Qaeda militants who cross into Afghanistan to launch attacks on North Atlantic Treaty Organization and US-led forces.
© 2007 Agence France-Presse
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