This report provides a description of the Benz 300 H.P. aircraft engine containing 12 cylinders placed at a 60° angle. It includes a detailed description of the development of the constructional points, particularly the cylinders, pistons, and connecting rods, as well as the engine fitting, lubrication, oil pumps, bearings, oil tank, fuel pump, carburetors, and cooling system. There are seven pages of illustrative figures at the end of the report.