The Porsche 911 GT3 Cup S was created as a logical further development of the 997 GT3 Cup for international championships in accordance with FIA GT3 regulations. Its technical basis is the wider GT3 RS, supplemented by independent aerodynamics, components from the GT3 RSR and a 3.6-litre boxer engine with 440 hp. Only 30 vehicles were built – an exceptionally small series in Porsche's customer racing history.

The car's racing history makes it the most successful of the 30 GT3 Cup S produced. In addition to overall victory in the ADAC GT Masters, the Porsche achieved class victory at the 24 Hours of Spa-Francorchamps and eighth place overall at the Nürburgring 24 Hours. No other GT3 Cup S has achieved a comparable record within two racing seasons.

RS Tuning, under the direction of Reinhold Schmirler, subjected the Porsche to a complete overhaul over a period of three years, including the engine and transmission. Since the completion of the work, the vehicle has had zero operating hours. The combination of strictly limited production, exceptional racing history and comprehensive technical refurbishment gives this GT3 Cup S a special position among the racing cars of the 997 generation.