https://www.autosport.com/wrc/news/w...rers/10738272/

"Autosport understands that there is also at least one manufacturer edging closer to a potential announcement which could result in a new player joining the WRC from 2027.

It is understood a meeting with a manufacturer, to discuss its potential future involvement, will take place at Rally di Roma this week."

Potential of 2 tuners and 1 manufacturer as of now