The 3.2-liter boxer Porsche M96.26 engine was produced by the concern from 2004 to 2006 and was installed on the second-generation Boxster S cabriolets in the back of the 987 of the first years of production. There was a 3.2-liter modification of such a power unit with its index M96.25.

Engines of M96-line: M96.20, M96.22, M96.26.
Specifications
| Production years | 2004-2006 |
| Displacement, cc | 3179 |
| Fuel system | distributed injection |
| Power output, hp | 280 |
| Torque output, Nm | 320 |
| Cylinder block | aluminum H6 |
| Block head | aluminum 24v |
| Cylinder bore, mm | 93 |
| Piston stroke, mm | 78 |
| Compression ratio | 11.0 |
| Features | no |
| Hydraulic lifters | yes |
| Timing drive | chain |
| Phase regulator | VarioCam Plus |
| Turbocharging | no |
| Recommended engine oil | 5W-40 |
| Engine oil capacity, liter | 7.75 |
| Fuel type | petrol |
| Euro standards | EURO 4 |
| Fuel consumption, L/100 km (for Porsche Boxster S 2005) — city — highway — combined |
14.3 7.4 9.9 |
| Engine lifespan, km | ~230 000 |
| Weight, kg | 181 |
The engine was installed on:
- Porsche Boxster 2 (987) in 2004 – 2006.
Disadvantages of the Porsche M96.26 engine
- A known problem with this series of motors is the intermediate shaft bearing;
- And the unit is very picky about lubrication and the liners turn often;
- Closely monitor the condition of the cooling system, especially the water pump;
- Timing chain resource rarely exceeds 150,000 km;
- Weaknesses here also include ignition coils, an oil separator and a coolant temperature sensor.
