Like I say to spec it to the same level as my current works came out to £32K - the 135i to ~ £35K if I got a new s with a lower spec than at the mo then it would be a step back...
Having said that though I havent tried the new S only the cooper (which I thought was excellent by the way- very impressed) but in terms of cost i couldnt justify to the otherhalf spending over £30K on a mini - a BMW coupe then she is happy (sort of
)