The film began as a John Sturges project, before he was replaced during filming. Elements of a would-be movie, Day of the Champion, were re-used in Le Mans. McQueen formed his own production company, Solar Productions, and came into association with Cinema Center Films to help make the film.
After 13 hours of racing, Erich Stahler spins his Ferrari 512 at Indianapolis Corner, causing teammate Claude Aurac's Ferrari 512 to veer off the track in a major accident. Momentarily distracted by the flames of Aurac's car, Delaney reacts too late to safely avoid a slower car, striking the guardrail and bouncing several times across the road. Delaney is briefly treated. Lisa appears at the track clinic where Delaney is briefly treated. She is distraught at his crash, which stirs up emotions from Piero's passing she had been seeking to put in the past.
In the closing minutes of the race, the two Porsches and their rival Ferraris vie for the win. Delaney maneuvers to ensure a 1–2 Porsche win, bumping Stahler twice. When Stahler tries to pass again, Delaney steers toward him, forcing him to throttle back and brake to avoid a collision.
Filming took place on location on the Le Mans circuit between June and November 1970, including during that season's actual 24 Hours of Le Mans race in mid-June. McQueen had intended to race a Porsche 917 together with Jackie Stewart, but the #26 entry was not accepted. The Porsche 908/2, which McQueen had previously co-driven to a second place in the 12 Hours of Sebring)), was entered in the race by McQueen's Solar Productions, complete with heavy movie cameras capturing actual racing footage. It traveled 282 laps, or 3,798 kilometres (2,360 miles), and finished the race in 9th position, but it was not classified, as it had not covered the required minimum distance due to the stops to change film reels.
David Piper, driving a camera car 917K that had a camera seat removed, lost a part of a leg as a result of a crash during filming. The Ferrari 512s used were borrowed from Belgian Ferrari distributor Jacques Swaters, after Enzo Ferrari balked at supplying cars due to the script's Porsche team victory. McQueen had wanted to employ Christopher Chapman's new multi-dynamic image technique, but Chapman advised against it.
On 18 January 2025, Mecum Auctions held an auction of McQueen's main Porsche 917, chassis 022, which was ultimately sold to a private buyer in a private sale. The car was previously restored to its 1971 film appearance by Jerry Seinfeld. The film developed a strong cult reputation, earning a 71% approval rating on Rotten Tomatoes based on 14 reviews. Steve McQueen: The Man & Le Mans is a 2015 documentary detailing the actor's quest to make the 1971 film Le Mans, complete with interviews from his then-wife Neile Adams McQueen, co-stars Louise Edlind and Siegfried Rauch, and McQueen’s son Chad McQueen.