The 1999 24 Hours of Le Mans was the 67th 24 Hours of Le Mans, and took place on 12 and 13 June 1999. The race had a large number of entries in the fastest Le Mans Prototype classes, with Audi, BMW, Ferrari, Lola Cars, Mercedes-Benz, Nissan, Panoz, Riley & Scott, and Toyota all represented.

The 24 Hours of Le Mans is an endurance-focused sports car race held annually near the town of Le Mans, France. It is widely considered to be one of the world's most prestigious races, and is one of the races—along with the Monaco Grand Prix and Indianapolis 500—that form the Triple Crown of Motorsport, and is also one of the races alongside the 24 Hours of Daytona and 12 Hours of Sebring that make up the informal Triple Crown of endurance racing. Run since 1923, it is the oldest active endurance racing event in the world.