– Sand Beige Nappa Leather (P1SN) –
| 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: | Leatherette | Leatherette | Leather | Leather | Leather | Leather | Leather | Leather | Felt | Carpet |
1926 E38s were produced with upholstery code SOFTLEDER/BEIGE E36 SANDBEIGE E38 (P1SN).
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4 E38s were produced with upholstery code Volleder Nappa/sand-beige (0574).
