The BMW M3 GTR is an iconic model developed by BMW Motorsport in 2001 to compete in the American Le Mans Series (ALMS). Based on the third generation of the M3, the E46 (2000-2006), the GTR featured a V8 engine specially designed for the racetrack. The engine, a 4.0-liter V8 named P60B40, was developed by engineers Hans Lehmann and Dieter Lutz