Giorgio Sanna, Lamborghini's motorsport coordinator and lead development driver, laid out the Italian manufacturer's ambitions in a recent interview with Top Gear.
"I not only want to participate in Le Mans, I want to win," Sanna said. "Our racing program and budget currently extends to 2018. F1 is completely out of our mind because VW is not interested.
"But endurance racing is a very good program, and we have to look at LMP1. But we have to grow step by step."
The LMP1 class currently sees involvement from both Audi and Porsche, with a third brand under the Volkswagen Group umbrella appearing to be unlikely at this stage.
But with speculation continuing on Audi's potential departure for F1, it could leave the door open for Lamborghini to make the step up in the mid-term.
The possibility, meanwhile, exists to see Lamborghini in LMP2 as early as next year, as it's understood an existing team is evaluating a customer engine program. sportscar365