BMW 325xi.. i just got a price from carsdirect.com for 31~32K. no auto, no leather, but everything else. use 08034 if you don't believe me. For a 4 wheel system that's pretty sweet.. maybe i'll scarfice HP for all wheel. just got back form Cali. still bmw country out there.. didn't see the is300 at all... if it wasn't for the relizbility issue, i'll sure go for that bmw.