My salesman said there were 5 people on the C32 list at that dealer (medium sized) in October.<p>I guess they are comparible in performance, although I think the M3 will edge out the C32 in most if not all of the performance figures. The preliminary 0-60mph figure for the C32 is 5.0s, according to the MBUSA press release this morning. BMWUSA is claiming 4.8s for the M3.<p>The price is going to be about the same when you add equipment to the M3. The C32 base price will be less than $54K with the only options being metallic paint, phone, CD and navigation system. A well-equippped M3 will be really close. The base price is $45,400, plus a $1,000 gas guzzler tax that the C32 won't have. Then you add the luxury package, cold-weather package, rear airbags, Xenon headlamps, and premium audio system (all standard on C32).<br>