– Pearl Beige Nappa Leather (N9OY) –
| 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: | English Green | English Green | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | English Green |
| Material: | Vinyl | Vinyl | Vinyl | Leather | Leather | Vinyl | Leather | Leather | Felt | Carpet |
62 E38s were produced with upholstery code SOFTLEDER/PEARLBEIGE (N9OY).
