The P60B40 is a naturally aspirated DOHC V8 engine, designed, developed and produced by BMW, for sports car racing, between 2001 and 2005.

The BMW M3 GTR competed in the GT Class of the American Le Mans Series in 2001.

As a result of the complaints, the regulations were modified for the 2001 Le Mans 24-hour race (and the American Le Mans Series), stating that a car had to be for sale on two continents within twelve months of the rules being issued.

BMW made the decision to pull the car rather than meet the requirements or race with the penalties, ending production of the E46 M3 GTR and the P60B40 along with it.

4-stroke, longitudinally-mounted FR layout Power: 444 bhp (331 kW; 450 PS) @ 7,500 rpm (M3 GTR race car), 380 bhp (283 kW; 385 PS) (M3 GTR Straßen Version) Torque: 480 N⋅m (354 lb⋅ft) @ 5,500 rpm 5 main bearings, flat-plane crankshaft Firing order: 1-8-3-6-4-5-2-7