Well, by now a few of you have read the various reviews in C&D, R&D and elsewhere. It seems most think the Boxster S is still the better sports car even though the M is a few ticks faster to 60 and through the quarter mile. Unfortunately (for me), I tend to agree even though I really enjoy my Z and think the 3.0 is a better value. What strikes me as odd is that R&T starts off describing the 3.0 as "wimpy" even though their own figures put the 3.0 slightly less than 1 sec. behind the M and the 3.0 has a better skid pad number as well as shorter braking from 60. Sure the tires have something to do with this, but I've never thought the Bridgestone RFs were anything to brag about and the M comes with Contis, same size and ratings (the rears may be 265/35 instead of 255/35?). C&D likes the ride of the M over the 3.0 they long-term tested and that really is due to the stiff sidewalls on the RFs, I think. In any event, the M is $55k with just about anything (Premium Pkg., heated seats, etc.), a good $14k more than the 3.0 I bought last year. The M's price puts it within $4-5k of a Boxster S, so it will be a tough decision for some, maybe. Of course, the Boxster's price will not include free maintenance for the term of the warranty and that will add $2k to the Boxster at a minimum from what I've heard. The M has only one change that is a small negative in my view. The rear now has undercar diffusers (that will help with lift at speeds over 130 probably which most will never see unless on a track day) that eliminate the well in the trunk floor. The battery is now on the rear shelf in the trunk along with the tire kit since RFs don't come on the M. Won't mean a lot to most, but with the current trunk I can get a set of clubs AND a folding cart in the trunk. The cart won't fit in the M. Other than that, I couldn't find any significant differences beyond the front clip (good) and the tail lights (bad). I suppose I'm just a little disappointed that the suspension changes along with 105 more hp didn't produce a significantly faster car. The M will be classed in SS by SCCA for AX. That put it in competition with Lotus, Z06, etc, were it won't stand a chance in hell of winning. The 3.0 can't beat the Boxsters or the S2000 now! I really hoped for something outstanding and it didn't happen. I guess this is what BMW means by its new "NO" ad campaign!