I bought my s40 without knowing that the s40 se was coming out in two weeks and a bit cheaper considering it came with extra options. that kind of irked me, but I saw one today and I am quite happy with the one I have.<P>Here's my opinions<BR>1. The spoiler isn't that great. it's not so different that it changes the look of the car<P>2. The headlight modification looks terrible. I prefer the clean look of all clear lights with clear corners. With the blacked-out backs, it emphaisizes the round lens, and that makes it look like the Lexus IS300's tail lights.<P>3. The rims are nice addition, but I can live without them. It would be valuable if you are selling the stock rims, since you can get some extra cash for the 16" rims and tires.<P>4. Exterior color is great, it looks like a darker version of ebony pearl on the audi a4.<P>5. the interior color is bad. I have a personal grudge against black interiors with black exteriors. I like contrasting interior/exteriors. <P>6. the design of the interior is really, really bad. it's the sport design, i.e. leather end pieces with cloth centers. But the cloth centers have a diamond-plate design, makes it look like the seat covers from a pickup truck. YUCK!<P>so all in all, i still am very happy I have my standard s40 (atlantic blue/taupe)!<BR>