Universally recognized as a design and engineering tour de force in every respect, the 1954-57 Mercedes-Benz 300SL Gullwing continues to stand as one of the ultimate sports cars ever produced—on either side of the Atlantic. Bearing Chassis No. 5500263, this stellar U.S.-market example is not only one of just 1,400 Gullwing coupes produced in total between 1954 and 1957, but rarer still as the only car of its kind known to have been finished new in Code DB-229G Mittelgrün (Medium Green) over a green and gray leather-trimmed interior compartment. Shipped from the factory on April 30, 1955, and delivered to Mercedes-Benz Distributors of New York, this distinctive 1955 Mercedes-Benz 300SL was acquired by the Indianapolis Motor Speedway Foundation in January 1973. During the late 2000s, the venerable Gullwing received a meticulous body-off restoration by the Indianapolis Motor Speedway Museum, with final fit, finish and service work completed in 2022 by the Mercedes-Benz marque specialists at Scott Grundfor Co. in Arroyo Grande, California. Displayed in the Indianapolis Motor Speedway Museum Collection periodically from 2015-2020, the Gullwing was also shown as part of the museum’s fascinating Basement Collection, when not displayed on the main floor. Retaining the original, matching-numbers, rebuilt, 3.0L, fuel- injected, inline 6-cylinder engine, the Gullwing’s painstaking restoration included thermal cleaning of the engine with cylinders bored and honed by Schmidt Automotive Machine Shop of Indianapolis in 2007, as well as a rebuild of the all-important fuel-injection pump performed by Pacific Fuel Injection of San Francisco in 2008. Of course, a 4-speed manual transmission delivers the engine’s factory-rated 225 HP to the road. The Gullwing’s stylish interior compartment is handsomely reupholstered in beige leather upholstery sourced from Landwerlen Leather Co. of Indianapolis, including the seats, dash pad, transmission tunnel and sills. The green-painted dashboard, proper square-weave carpets and correct black rubber floor mats appropriately finish off the Gullwing’s interior. Fine details abound, from the Gullwing’s durably powder- coated frame by Indy Powder Coating of Speedway, Indiana, to the new body and window seals, polished brightwork and refinished chrome accents, sealed-beam headlamps, refinished engine bay and new rubber suspension components. Body-color steel wheels, mounting chrome hubcaps with body-color accents and period-correct Michelin radial tires, appropriately finish the Gullwing off. Accompanied by a copy of the factory Wagenkarte (build sheet), this stellar early 300SL Gullwing includes restoration photos and documentation, correspondence between previous owners and service receipts from Scott Grundfor Co.