The eight-speed automatic gearbox will be swapped for a racing sequential transmission, and the four-wheel-drive system has been ditched in favour of rear-wheel drive to meet GT3 regulations.
The car is due to run for the first time in race trim late in 2013, where the powertrain and dramatic aerodynamic package will be refined.
Next year marks 10 years since Bentley scored an historic 1-2 finish at the Le Mans 24 Hours. However, that was with its Bentley Speed 8 prototype, which competed in the top LMP1 class.
The new Continental GT3 concept is a different proposition. It will still race in long-distance events, but is designed for the GT3 category of cars based on road-going models, which is currently not eligible to race at the French classic.