However, following the dominant performance of GT1-class cars in the 1998 24 Hours of Le Mans, the race organizers, the Automobile Club de l'Ouest (ACO), had faced a problem.

Additionally, in order to address advances and popularity of old GT1 class cars, the ACO created the LMGTP category.

With these developments in mind, Audi decided that it should invest in this new LMGTP class along with the R8R LMP program, hence the appearance of the R8C project.

Unlike the R8R, for which Audi had turned to Dallara, they instead looked to Racing Technology Norfolk (RTN) to design and develop the new R8C.

The rear of the car features a boxy, blunt tail that was developed from the improved R8R, however, it is longer in order to better maximize the R8C's aerodynamics.

Many of the R8Cs' problems stemmed from aerodynamic instability, which, besides creating handling difficulties, was causing a build-up of air underneath the engine cover.

Audi Sport UK was unable to significantly improve the R8Cs in the month between the test and the actual race.

Qualifying for the 24 Hours of Le Mans produced very similar results to the test in the case of the R8C.

The dismal performance of the R8C, combined with the exodus of all the other manufacturers from the LMGTP class, led Audi to focus on developing the R8R.

Although similar visually to the R8C, the Bentley EXP Speed 8 was a fresh design other than the Audi engine which powered it and the aerodynamic lessons learned from the R8C.

Audi would return to a closed-cockpit LMP1 car for 2011 24 Hours of Le Mans in order to best take advantage of new regulations provided by the ACO.