W140

The Mercedes-Benz 400SE was the short-wheelbase V8 S-Class variant sold in the U.S. for the 1992 model year. It belonged to the first W140 S-Class generation, which introduced Mercedes' large flagship sedan with substantial size, advanced comfort features, and a more modern safety-focused design. In U.S. market terms, the 400SE was a one-year designation before the lineup moved on to later S-Class naming.