I've test driven both with a 6 speed manual transmission. For fit and finish, standard equipment, looks and style the BMW wins hands down in my opinion. The engine on the Audi actually seems better though. They have similar performance stats, but with the Audi you put your foot down and no matter what gear you're in or how low the revs are it pulls. It's the torquey turbo effect I guess. The bimmer on the other hand has a much smoother power, it was actually far more subdued then I was expecting (I test drove the Audi first). I'm planning on doing a single lease payment no matter which I take. The 3 year single lease payment before taxes for a base model Audi will be around $17K CDN. The single lease payment for a base model BMW 325i will be around $20K CDN + tax. Note that the BMW is a bigger car and comes with leatherette interior and Xenon lights standard. The Audi doesn't even have heated seats on the base model. Aside from the initial savings insurance will be $45/month more expensive on the BMW ($260/month total... ughhh), plus I will have to install a satellite tracking device for around $300 + $10/month. I'm also slightly concerned about the flashiness of the BMW. Like it may attract too much attention, or raise some eyebrows among people I work with, customers, etc.... I guess I don't really care what people think, and at 25 years old it's not that big a deal to drive a car like that, but I don't want to have the kind of car I have to worry about leaving parked on the street downtown at night. Plus I'll probably be less likely to get stuck in the snow in the FWD Audi. Any opinions would be greatly appreciated.