Serena Williams, Queen, Lewis Hamilton, the football player I can’t remember, and Macho Man, Randy Savage, are the greatest. Untouchable thrones. In the car industry, “GOAT” has been overused and lost its significance. Only Godzilla, the R32 Nissan Skyline GT-R, is the fastest car. Nissan enthusiasts will certainly embrace this charge, while adversaries will likely ready torches and pitchforks. Before fans of the Ferrari F40, McLaren F1, Bugatti Veyron, or 1969 Dodge Charger that Hank O’Hop calls his savior and lord ransack The Drive’s office (we don’t have one), let me explain how the R32 GT-R is like a Swiss Army Knife. A great stock enthusiast car, fantastic racing car, top-notch tuner car, and supercar killer for everyone. Thirty years after its discontinuation, the R32 GT-R remains. R31 Skyline GT-Rs were bland before the R32. Nissan needed more. In the late 1980s Bubble Era, the company had large cash reserves. Its finances matched its goal of becoming the world’s strongest. Nissan management wanted a Group A monster from their experts. Gran Turismo taught me the R32 GT-R’s specs. The boxy bonnet hid the 276-horsepower, 2.6-liter, 6-cylinder, in-line RB26DETT engine. It failed. 320 horsepower, 45 horsepower more than promised. Why? In 1989, the same year the R32 was introduced, Japanese automakers reached a “gentleman’s agreement” limiting performance cars to 276 horsepower to avoid horsepower battles in a country with few motorways. It existed until 2004. The R32, A90 Supra, and RX7 were covertly made with 276 horsepower. The R32 is known for sandbagging. Nissan’s sophisticated ATTESA E-TS all-wheel drive and a beefed-up 5-speed manual followed. ATTESA E-TS maintained the car stable at high speeds and in bends while being as fast as rear-wheel drive sports cars. The R32 manufacturer made Super HICAS all-wheel steer. The Super HICAS and ATTESA E-TS were based on Porsche’s 959 supercars, but Nissan’s claims of superior turning and reduced understeering were sufficient for sports car growth. The GT-R challenged Porsche Engineering. During the R32 GT-R’s launch, Nissan engineers told Car Magazine they wanted to “out-Porsche Porsche.” Porsches handle best. 959 is the most advanced supercar. We wanted to beat 959. The GT-R and Porsche were made simultaneously but never raced. DMs and helmet ready if you have keys and circuit. Nissan leaf R32 GT-R early. The company won all 29 JTCC races. After 309 pounds, it won two Bathurst 1000s and three Australian Group A titles. Australia’s racing federation outlawed turbocharging and all-wheel drive due to the GT-R’s performance. Though legal, the R32 was illegal. It persists. A February Bathurst 12-Hour R32 ridiculed newer race vehicles. Official investigation. The car won several European races, perplexing Europeans. After qualifying first, a GT-R won the 1991 Spa 24 Hours. Pikes Peak Open Production Class winner Akira Kameyama drove an R32. R32 GT-Rs are inexpensive considering their racing background. It was more complete than other GOATs since traders sold it to common people. Qualify without 16 Ferraris, a list, or pals. Money mattered. From 1,311 F40s, Nissan produced 43,937 R32 Skyline GT-Rs. The 1991 red supercar was cheaper at $30,000. Top-tier sports cars cost over $66,000. The USA had none. N1 and V-Specs are expensive. Nissan had faster OEM parts. Prices climbed. GT-R showed promise instantly. Even while good-condition R32 Skyline GT-Rs sell for their inflation-adjusted starting costs, 1980s and 1990s Halo models sell for six figures. Toprank International Vehicle Importers sells superb used cars for $50,000–$70,000. Even working immigrants to America are at this price level. Because Nissan left speed on the table, the tuner industry thrived. Singer’s Porsche 911-inspired R32 parts and builds are popular. Many aftermarket companies, including HKS, still make R32 parts. It can build a 2.8-liter, 1,000-horsepower RB26-based engine. GT-Rs repair well. The car is simple to maintain despite its all-wheel steer and drive. I can wrench and do general maintenance and adjustments. Nissan supports EV sharing company-wide. The R34 GT-R is bigger, faster, more aerodynamic, and better-looking. While somewhat legal, R34s cost over $100,000. Nissan’s 1980s efforts shaped the mid-cycle R34 and R33. R32s are brighter and heavier. The R35 is excessively big, fancy, and undriveable. Track-speed grand tourer. R32s are visceral. When the engine revs to almost 9,000 rpm, the suspension feels part of the road and ready to fight. When you aim it at a winding road, it buzzes. First drive: memorable. GOAT automobiles may be rare, fast, or unique. R32 Nissan Skyline GT-R did everything. No other vehicle listed above or in the comments can. It still sells after beating supercars on the track. The best race car. Its features are unmatched. All other “GOATs” resemble Matthew Broderick’s Godzilla, a reptile that likes French roast and weak sauce fish. In Hideki Anno’s “Shin Godzilla,” or the GOAT, the R32 is an unbeatable, city-destroying kaiju.