The 1926 24 Hours of Le Mans was the 4th Grand Prix of Endurance, and took place on 12 and 13 June 1926. It was the first Le Mans race where the winner's average speed was over , and also the first to break the 24-hour distance record set by Selwyn Edge at Brooklands in 1907. This year saw the entry of the Peugeot works team, after strong success elsewhere in touring and grand prix racing. Their competition would come from defending distance victors Lorraine-Dietrich and Bentley. Chenard-Walcker was a notable absentee, after being the pacesetter in the early years. The start/finish line and pits returned to its original point and extensive building of grandstands and spectator facilities was undertaken. From the start the Peugeots set the pace chased by the Bentleys and Lorraines. As the others encountered mechanical issues, the experienced Lorraine drivers built a strong 1–2 lead that was never headed. A late charge by Bentley ended in the last hour when Sammy Davis could not stop in time and put the car into the sandbank at the end of the Mulsanne Straight. First on distance was Robert Bloch and André Rossignol (repeating his 1925 triumph). Lorraine-Dietrich was just beaten to the Biennial Cup prize by the Italian Officine Meccaniche team, who won on a countback. Regulations The process for deciding the winners had been problematic. The Triennial Cup was only run the once and the calculation for the Biennial Cup was still difficult. Therefore, the Automobile Club de l'Ouest (ACO) came up with a new competition. The Index of Performance instead used the ratio of exceeding a car's designated target distance instead of the absolute number of laps. For the track position on the final lap after exactly 24 hours, the distance would be calculated using the average speed of the car in the time after reaching its target. With engine improvements, the targets distances were again modified: The competition was boosted by a substantial prize of FF10000 from Grand Garage Saint-Didier, the large Parisian car-dealership that had entered the Chrysler car in the previous year's race. Manufacturers now only needed to have produced 10 of a model to be eligible to race them. Cars needed to be running at the end of the 24 hours, and complete their final lap in a minimum of 30 minutes. The ACO dictated the pit sequence, where pit-crew could assist