But then, in September 1998, came a surprise.......

During the development phase, Audi Sport boss Wolfgang Ullrich had constantly re- evaluated the everchanging pros and cons of the "roadster vs coupe" argument. As 1999 drew closer and the small print of the latest ACO regulations emerged, it became clear that both concepts would be equally capable of winning. The ACO had scrapped the GT1 class and replaced it with a new category called LM-GTP ("GT Prototype"). This would be for GT1-style cars but homologation would not be required. In an act that was not uncontroversial within the Audi group, Ullrich announced the decision to embrace both concepts and build a separate LM-GTP contender to run alongside the existing R8 LM-P car.

Henceforth, the LM-P car would be designated R8R (for "roadster") and the LM-GTP as R8C (for "Coupe").

But it would not simply be a case of attaching a roof to the R8R. To fully exploit the new LM-GTP regulations, the R8C would have to be an almost entirely different car sharing only the engine and rear suspension. With Le Mans pre-qualifying in May, this left an impossibly short space of time for design and construction. Fortunately for Audi it was able to hit the ground running. It had recently purchased RTN - the Norfolk, England based race car constructor. The RTN design team was not lacking in the required expertise and was led by Tony Southgate, the designer of the TWR/Jaguar Group 'C' cars and the previous year's Nissan GT1.