– Pearl Beige Nappa Leather (R1OY) –
| 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: | Navy Blue | Navy Blue | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Pearl Beige | Navy Blue |
| Material: | Vinyl | Vinyl | Vinyl | Leather | Leather | Leather | Vinyl | Leather | Felt | Carpet |
78 E38s were produced with upholstery code SOFTLEDER/PEARLBEIGE (R1OY).