On 1/23/02 when speaking of your friend's 99 E-36 M3, you wrote: 'On paper and in the hands of a skilled driver, the M3 beats the C-32 easy'.<br> Forgive me, but your statement is quite incorrect. Having owned both vehicles (not to mention 4 911 Turbos, 2 Ferraris, 2 NSXs and a Viper), I can attest to just how easily the C-32 will destroy an E-36 M3. Whether 'on paper' (E-36 M3's 240/236 HP/torque vs. C-32's 349/332 HP/torque) or on the 'street', the E-36 simply cannot match the C-32 in any acceleration parameters. My C-32 has run the 1/4 mile @ 13.32 seconds (limited by wheelspin); my E-36 M3 ran a best of 14.28 seconds-a vast differential. While the M3 is superior in handling, this does not manifest itself in street/highway scenarios. Even in track/road course scenarios, the M3's handling superiority is minimized by the C-32's great differential in torque.