The Porsche 968 is a sports car manufactured by German automobile manufacturer Porsche AG from 1991 until 1995. It was the final evolution of a series of water-cooled front-engine rear wheel drive models begun almost 20 years earlier with the 924, taking over the entry-level position in the company lineup from the 944 with which it shared about 20% of its parts. The 968 was Porsche's last new front-engined vehicle before the introduction of the Cayenne SUV in 2003. History Porsche's 944 model debuted for the 1982 model year as an evolution of the 924, was updated as "944S" in 1987 and as "944S2" in 1989. Porsche was in significant financial crisis at the time with less interest in its sports cars from customers, especially in the US. The virtually unchanged design of the 944, which was derived from the 924, was showing its age and sales of the model declined. Porsche hence found the need to develop a new entry level model. Shortly after the start of production of the S2 variant, Porsche engineers began working on another set of significant upgrades for the model, as executives were planning a final "S3" variant of the 944 with a design language in line with the models in its lineup in order to save development costs. During the development phase, 80% of the 944's mechanical components were either significantly modified or completely replaced by the engineers, leaving so little of the outgoing S2 model that Porsche management chose to introduce the variant as a new model, calling it the 968. In addition to the numerous mechanical upgrades, the new model also received significantly evolved styling both inside and out, with a more modern, streamlined look and more standard luxury amenities than on the 944. To save production costs, production was moved from the Audi plant in Neckarsulm (where the 924 and 944 had been manufactured under contract to Porsche), to Porsche's own factory in Zuffenhausen. Design The 968 was mainly a restyled evolution of the 944 with design links visible to its predecessor. Design work was done by Harm Lagaay who had designed the 924 and the 944 as well. The front of the car largely resembled the top-of-the line 928, sharing its exposed pop-up headlamps and the integrated front bumper. This frontal design would eventually appear on the 911 (993) two years later. The rear of the 968 was also