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For customers that missed out on the very limited production run of X180Rs, the 300 Sport was offered in 1993. It esssentially offered the same package as the X180R racecar. With an optional LotusSport package, the car incorpored a full rollcage, harness and fire extinguisher. All versions of the Sport 300 featured the 300 bhp, S910 poweplant which was similarly tuned to X180R specification.

As expected the interior and exterior featured a number of preffered changes. Almost every aspect of the car was upgraded to match the performance of the X180R. This included changes to the spoilers, brakes, suspension geometry, clutch, gearshift and brakes.

A number of weight saving provisions were made. This helped lower the weight of the car by 250 lbs compared to the Esprit SE.

A year after the 300 Sport was unveiled, the Series Four version of the Esprit was released. Not until 1995, would an Esprit would had the luxury of recieving 300+ horsepower. In 1995, the Esprit S4s was offered with a similarly tuned engine.