Lamborghini is playing its last card with the Silhouette. To launch a new model at a lower cost, Bertone had to use the Urraco P300 chassis with tracks that were significantly modified to allow the fitting of Campagnolo ‘telephone’ type wheels shod with wide, low-profile Pirelli P7s. In use, the engine is racy but lacks a little torque at low revs for the weight of the car. Lamborghini asked Bertone to dress the Silhouette as a ‘targa’, i.e. with a retractable roof that could be stowed behind the front seats. Bertone invented a superb line, directly inspired by the Countach supercar, and reinforced the chassis at numerous points with a roll-cage. Unlike the Urraco, the Silhouette is a strict two-seater coupé. There were only a few options on offer: colour, leather or reversed leather, electric windows and a stereo system. At the 1976 Geneva Motor Show, the P118 received a warm welcome. It was even one of the most desirable sports cars around, but after the second oil crisis, the market was at its weakest and the model suffered from manufacturing problems. Unfortunately, as in the past, Lamborghini was unable to solve the homologation problems in the USA. With no customers and mounting debts, the company went into liquidation three years later.