The Wibault 260 R.2 was a contender for a French government contract for a long range, two seat reconnaissance aircraft, issued in 1928.

The French R.2 specification of 1928 called for an all-metal two seat reconnaissance aircraft, fast and with a rapid climb rate and large radius of action.

It led to prototypes from eight manufacturers, the Amiot 130, Breguet 33, Latécoère 490, Les Mureaux 111, Nieuport-Delage Ni-D 580, Potez 37, Weymann WEL-80 and the Wibault 260.

The elevators were narrow and rectangular apart from central cut-outs to allow operation of the trapezoidal rudder, which extended down to the keel and was mounted on a triangular fin.

[3] The Wibault 260 had fixed, conventional steel landing gear with a track of 2.60 m (8 ft 6 in), its wheels fitted with brakes.