Toyota Racing technical director Pascal Vasselon says Toyota cannot held by be confident about its chances in the 2014 Le Mans 24 Hours following his excellent build-up to the iconic endurance event.

Since returning to the premier endurance category in 2012, Toyota has shown flashes of speed against arch rivals Audi in the French classic, but fallen short in its attempts to secure a first LMP1 win.

However, Toyota has come out of the blocks fighting in 2014, its new TS040 Hybrid proving best suited to the revised regulations compared with Audi and discipline returnees Porsche, with the No.8 machine of Anthony Davidson, Sebastien Buemi and Nicolas Lapierre dominating the first two rounds of the FIA World Endurance Championship at Silverstone and Spa.

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With this in mind, Vasselon says it is difficult to ignore the car's quick and reliable start to the year, though he remains cautious over the challenge Le Mans represents.

"We are better prepared than in 2012 or 2013. We go to Le Mans with no regrets but it is impossible to be confident for obvious reasons. There are many elements which are out of our control, not to mention the traffic risks over 24 hours, the performance factors are different and we are racing against very strong competition who did not stand still after Spa.

"Le Mans is a different track compared to others on the calendar and we have to prepare accordingly. Outright top speed is a more significant factor than anywhere else and we have to carefully analyse fuel and tyre strategy to find the best compromise between time spent in the pits and our lap time on the track.

"Still, with two wins in our first two races, we are where we want to be and we are very much looking forward to it."

For Toyota Team President Yoshiaki Kinoshita, victory in the event would simply prove all the more sweeter if it was to be enjoyed over both Audi and Porsche.

"Our journey with the TS040 HYBRID began a year ago, after the 2013 Le Mans; since then everyone in the team has put in a huge amount of effort. The whole team has worked extremely hard to be ready and we believe we have done all we can so far to prepare for the challenge of Le Mans. We are going there with one target in mind; victory.

"Many factors are out of our control - our rivals' performance, luck and the weather - but we have done our homework and now we need to continue this through the race week. With the return of Porsche, to win Le Mans this year is even harder than before; but that also means it would be even sweeter."

Toyota is no stranger to the Le Mans 24 Hours having competed on 16 occasions, though second place remains its best overall result.