Ahead of Sunday's official one-day test in preparation for the race on June 14 and 15, Peugeot are favourites to triumph on home soil.
Audi have their work cut out if they are to retain their Le Mans 24 Hours title for the fifth successive year.
This year the French marque have three cars competing, spearheaded by 1997 Formula One champion Jacques Villeneuve, with the Canadian joined by Nicolas Minassian and another former F1 driver in Marc Gene, who previously tested with Ferrari.
Current BMW Sauber test driver Christian Klien is partnered by ex-BAR, Jordan and Toyota driver Ricardo Zonta and former Toyota test driver Franck Montagny in another Peugeot.
The third car has at the wheel current Honda test driver Alex Wurz, who is joined by Stephane Sarrazin and Pedro Lamy, who raced in F1 for Lotus and Minardi from 1993-96.
For one of Audi's stars, Allan McNish, it appears his bid to win the event for the first time since 1998 could not be harder.
McNish will again be joined by regular co-drivers Dindo Capello and Tom Kristensen, who were on course for a comfortable victory last year in their R10 TDi until the Italian crashed out just over seven hours from the end.
Assessing Sunday's test involving 55 cars, 38-year-old Scot McNish said: "The Le Mans circuit is made up of a permanent race circuit plus closed public roads, and is unique in this respect.
"This fact alone makes the pre-test, the only time prior to Le Mans race week that we can drive on the track, very important in the final build-up."
"It's reported Peugeot will have a new aero package, so we'll take a keen interest in that."
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