Footage shows the captive kneeling in eastern Syria before terrorists take aim with the powerful battlefield weapon.
ISIS (ISIL, IS, Daesh) terrorists show the horrifying moment of impact in slow motion during a propaganda video, which also features two beheadings.
In the footage the man is paraded in an orange jump suit while armed extremists dressed in black stand guard.
Sickening footage then shows his body being torn apart by the impact of a heavy round.
The film is understood to have been made in an ISIS-occupied area on the Euphrates River near the border with Iraq.
The prisoners were reportedly being US-trained members of the Turkey-backed what called Free Syria Army (FSA), which has been battling with ISIS.
They are branded 'spies' before an ISIS executioner repeatedly hacks at the neck of a prisoner, eventually beheading him before thrusting the knife in to his corpse.
A second prisoner then has his throat cut before he too is beheaded.
ISIS terrorists then claim they have secured a list of everyone in the Free Syria Army.
The video begins by showing images of US President Barack Obama talking about Iraq.
Pictures of a number of US military chiefs are then shown, including Army Generals Lloyd James Austin, Joseph Leonard Votel, Michael Nagata, and Christopher Burns, Heavy reports.
Iraqi forces reportedly fought their way into Mosul this morning as moves to reclaim the ISIS stronghold continued to gather pace.
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