Ferrari may be too busy minting euros to entertain just any millionaire’s request, but when someone like Kessel—or, say, Eric Clapton—comes calling, Maranello rewards its favorites with a one-off thank-you car. The SP38 is based on the 488GTB, but it replaces every exterior body panel for new, their shapes inspired by the F40, the 308, and previous custom Ferraris such as the J50 and the 458 Speciale MM. The louvered engine cover framing the inset taillights is perhaps the SP38’s defining feature. Other key styling changes include the slant-nose front end and the removal of the 488’s side air intakes (Ferrari says enough air slips through inlets next to the side windows to feed the intercoolers). The star-pattern wheels reference the F50. Unlike the 458-based Sergio, there’s not one weird angle on this wedge-shaped machine.
Source : https://www.caranddriver.com/news/thank-you-one-off-ferrari-sp38