Coppuck began design work in early 1976, with a view to introducing the car in the mid season.
Upon first tests by Jochen Mass, problems with the cooling were encountered and Coppuck had to redesign the radiator installation for more effective airflow.
The redesigned car made its debut at the Spanish Grand Prix, where it proved to be a solid, if unspectacular performer.
Coppuck did an extensive redesign in the mid season, turning the M26 into a partial ground effect car dubbed the M26E.
In 1980 Tiga rebuilt an M26 as a full ground effects car and it was re-engined with a five-litre Chevrolet engine and raced as a Formula 5000.