My wife and I are looking at getting a new car (or even a used 2006 / 2007). We want something entry level luxury (4drs, leather, heated seats, bi-xenon's, etc). Keep in mind we live in Canada and are looking to spend between 35 - 45K. So far the options we have considered are: Audi A3 Volvo S40 T5 Lexus IS250 Infinity G35 Sedan In a less 'luxury' segment, we are also considering the Acura CSX or a Volkswagen GTI. The GTI isn't quite the image we are looking for, but it's basically the same car as the A3 for 10K less. We looked at the Mercedes C230, but neither of us liked it, and the 3 Series BMW is over priced for what you get in my opinion. Any other cars to look at?