– Pearl Beige Nappa Leather (P1OY) –
| 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: | Leatherette | Leatherette | Leather | Leather | Leather | Leather | Leather | Leather | Felt | Carpet |
16 E38s were produced with upholstery code SOFTLEDER/PEARLBEIGE (P1OY).
