The R10 was Audi's first turbo-diesel LMP1 car and followed the R8, which won the Le Mans 24 Hours five times in six years between 2000 and 2005.
The R10 won Le Mans in each of the three years since its introduction in 2006, and it will be superseded by the R15 TDi from 2009.
Audi claims the new car will have a smaller, lighter and more efficient TDi engine than the R10, and confirmed that it will be another open-topped car.
It is scheduled to test for the first time later this year, but will not be publicly launched until shortly before its race debut in Sebring 12 Hours in March.
"It was clear to us that we must develop a new car if we wanted to continue to be successful at Le Mans," said Dr Wolfgang Ullrich, Audi's motorsport boss. "The R15 TDi is the result. The step from R10 to R15 is significantly larger than it was from the R8 to the R10."
The marque also confirmed that Audi Sport Team Joest will again run a trio of its prototypes in the Le Mans 24 Hours next year.
