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On November 3, 1997, NISO released a racing version of the Skyline GT-R simply known as the 400R. It was comprehensively upgraded in every area. Many of these were inspired by the GT-R LM NISMO fielded in the 24 Hours of Le Mans.

It use a larger version of the RB26DETT engine called the RBX-GT2. This had a larger bore and stoke which meant the block and cylinder head had to be reinforced. Other upgrades included forged connecting rods, a forged crank shaft, reshaped pistons, an N1-spec turbocharger. This produced around 400 bhp and was unique to the 400R.

To match the engine a new intake, exhaust and intercooler system was fitted.

The interior had a leather-wrapped SRS steering wheel, titanium shift knob, monoform bucket seats,

Body upgraded consisted of wider fenders, side skirts, rear bumper, front bumper with bigger air scoops, redesigned hood and rear spoiler made of carbon fiber. 18 x 10 inch wheels called NISMO Nismo LM-GT1 were fitted.

When R33 production ceased in 1998, NISMO had produced and sold 44 units for the Japanese domestic market.