The second-generation Audi R8 LMS GT3, introduced in 2015, was a race-focused evolution based on the second-gen Audi R8 road car (Type 4S). Designed specifically to meet FIA GT3 regulations, this version featured a 5.2L naturally aspirated V10 engine that closely mirrored the engine in the road car, producing around 585 hp (with power output tailored based on series-specific balance-of-performance rules). Unlike the road-going R8, the LMS was rear-wheel drive, a requirement for GT3 racing, and included significant weight reduction and a high-strength aluminum and carbon fiber chassis to optimize performance.

Aerodynamically, the second-gen R8 LMS GT3 was heavily enhanced with an adjustable front splitter, large rear diffuser, and rear wing, allowing for increased downforce and stability at high speeds. Its suspension and braking systems were specifically tuned for endurance racing, with adjustable dampers, race-spec braking, and optimized cooling for reliability over long stints. The interior was stripped down to racing essentials, featuring an FIA-approved roll cage, a digital racing display, and a race seat with six-point harnesses. The R8 LMS GT3 quickly became a strong competitor in GT3 series worldwide, recognized for its power, balance, and durability across various race conditions.