Well I have to say Loudmusic you surprised me wih your guess as I'm going to let you have the teddy bear for the closeest guess. Not with your NSX theory but with you Toyota MR2 Mk.II guess.
BTW- I don't know if Sard are a tuning company, but that's what I thought they were - a tuning company for Toyota.
What it is is a Sard MC 8. Sard got an MR2 Mk. II orignally and gave it a few of their own body kits. They then did quite a few mod later on, on it, until it was recognised as their own car I think. They then decided to enter it into the LeMans 24 hours in 1994, 95 and 96. At first it did quite well, but never really finished the race until they got the reliability sorted for 1996, but by that stage it was just plain uncompetitive and finsihed 24 out of 25 cars at the end of the 24 hours. Pretty nice car I though as well.