Despite being involved in an horrific crash the previous year, which claimed the life of a friend and fellow driver, Michael Delaney (McQueen) is determined to make the 24 hour Grand Prix event at Le Mans his own personal triumph. Placing the past behind him, Delaney's Gulf Team Porche 917 faces off against skilled German rival Erich Stahler's(Siegfried Rauch) Ferarri 512LM on one of the world's toughest and most notorious endurance races.

Incorporating innovative film techniques and multiple camera coverage, never before has a film featured such automotive verisimilitude and breathtaking authenticity - qualified by McQueen's own passion for automotive pursuits - Le Mans is the ultimate in realistic racing action.