McRae is looking for new challenges this year

The Scot, who impressed on his debut in the Dakar Rally, is in talks to drive a Ferrari owned by French oil tanker magnate Freddy Dor at Le Mans in June.

It would have no chance of winning the overall race but could enable McRae to make an impression in the GT class.

"It's a race I'd like to do and gain a bit of experience in that field," he told The Guardian newspaper.

"If I'm going to try these things, I want to try at the right level.

"I don't want to go in with a second-rate team and a car that can't win its class."

McRae, 35, lost his world rally drive when he was dropped by Citroen at the end of last season.

Although a relative novice at track racing, he impressed when driving a BMW in a round of the British Touring Car Championship in the 1990s.

And he was within two seconds of Martin Brundle when invited to test a Jordan Grand Prix car at Silverstone in 1997.