Yes, that’s correct: although to the uninformed it looks like the 944 with a few accessories, it is really a 924. The Porsche 924 was a design commission undertaken by Porsche for VW/Audi but when they turned down the proposal, the idea was sold back to Porsche. Audi stayed in the loop by building the vehicle in its Neckarsulm plant. Relatively cheap and practical, the 924 was a success and brought in much-needed cash, resuscitating Porsche following the financial hardships caused by the 1970s oil crisis. About 125 000 924s and 14 000 924 Turbos sold between 1976 and 1985. Little surprise, then, that Porsche decided to forge ahead with another four-cylinder front-engined Porsche and showed off the 944 at the 1979 Frankfurt Motorshow.
When the Porsche factory team opted to enter only front-engined cars in the 1980 Le Mans 24 Hour, they chose the 924 Turbo built to Group 4 racing regulations (although the racers were eventually entered in the GTP class as 924 GTR). To meet homologation requirements, 406 road-use cars titled ‘Carrera GT’ were manufactured. Clients could choose only a red, black or silver car. Aircon was an option but electric windows and mirrors came standard. For those who wanted an even racier but still road-legal option, 59 stripped-down versions called 924 Carrera GTS were sold. The GTS only ever left the plant in red.