– Sand Beige Wool Velour –
| Part: | Dashboard | Door Card (Top) | Door Card (Main) | Door Card (Armrest) | Door Card (Insert) | Seating Surface | Front Seat Back | Center Console & Lower Dashboard | Headliner | Carpet |
| Color: | Dark Beige | Dark Beige | Sand Beige | Sand Beige | Sand Beige | Sand Beige | Sand Beige | Sand Beige | Sand Beige | Sand Beige |
| Material: | Leather | Leather | Leather | Leather | Wool | Wool | Wool | Leather | Felt | Carpet |
0 E38s with this upholstery code were produced with upholstery code B8SN
+
1 E38 was produced with upholstery code 0540 (Fabric, wool vel./burr waln./sand-beige).