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The M-76 Revenant is has the highest damage of any assault rifle in Mass Effect 2. it is unlocked if the player chooses to upgrade their assault rifle on the Collector Ship. It is only available to soldiers, and is widely viewed as a necessity in any soldier's arsenal.
The M-76 Revenant has a 480 rounds, and 80 rounds per clip. Through player driven tests, It has been determined that it has a a base DPS of 204 damage per second. According to an official post
on the Bioware forums, it does 1.4 extra damage to armor, and 1.2 extra damage to shields and barriers. This makes it an effective weapon in all missions during the game, especially against enemies with high armor.