Designed in 1987, the P140 never reached the stage of series production. Intended to replace the Jalpa, the facelift version of the Urraco released in late 1970, the P140 was to receive a V10, which was unprecedented for Lamborghini, used to V8 and V12 engines. But the microscopic brand at that time (less than 400 cars per year) gave priority to the successor of the Countach, the Diablo.