The track-focused pinnacle of the M12 line, designed by Lee Noble, with manufacture outsourced to Hi-Tech Automotive of Port Elizabeth, South Africa; steel spaceframe with GRP composite body; transverse rear-mid-mounted 2,968 cc Ford Duratec twin-turbo V6 with twin Garrett turbochargers, forged pistons and rods and higher-lift camshafts — 425 bhp / 431 PS at 6,500 rpm, 390 lb-ft / 529 Nm at 5,000 rpm; 6-speed Getrag manual; 1,060 kg; 185 mph; circa 3.5 s 0–60 mph per published references; no ABS or traction control.
The name denotes the car's 400 bhp-per-tonne power-to-weight target. Approximately 75 produced per published references. US cars sold in component form via 1G Racing of Ohio to satisfy regulations; US production rights sold in February 2007, spawning the Rossion Q1; succeeded in the range by the M600.
Analogue-supercar credentials and tiny production are pulling the model out of kit-car pricing.