This board is ridiculous with everyone arguing over performance numbers posted at a track with ideal conditions and professional drivers. I have owned BMWs, Audi, Saab, and Volvos before I leased my IS300. While making my purchasing decision I test drove all competitors, including both the 325 and 330. I chose the Lexus because of its refinement and performance, as well as the outstanding service from Lexus dealers. It blows away the 325i, which comparably equipped costs almost $3,000 more, to go along with less attractive lease programs. The 330i may be quicker to 60mph, but automatic to automatic there is very little if any difference, and the suspension favors the Lexus if the BMW does not have the $1900 Sport Package. All the cars offered similar seating comfort for tall people (I am 6'3"). In everyday driving the performance edge is so negligeable that it comes down to visual appeal and economics. All are great Sports Sedans, and all excel at certain things. Bimmers quickly become overpriced when adding packages and options to make it match the standard equiptment of all other competitors. For the majority of purchasers in this price range, the drag racing days are behind us. All of these cars can kick you in the pants with acceleration and bring smiles to your faces carving up a back road with your wife and kids in the back seat. Enough Said!!!