– Sand Beige Nappa Leather (R2SN) –
| 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: | Black | Black | 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 |
53 E38s were produced with upholstery code SOFTLEDER/BEIGE E36 SANDBEIGE E38 (R2SN).