The Mercedes-Benz 300SE was a variant of the W140 S-Class Sedan that was introduced for the 1992 model year. The 300 SE was offered on the standard length for the W140 platform and was powered by Mercedes' M104 E32 engine. This 3.2L inline six engine generated 230hp which it sent to the rear wheels via manual or automatic transmission options. The 300SE became known as the S320 in 1993 when Mercedes changed their naming conventions, although the car offered remained the same.