OK, I still like my R but the fun factor is really wearing off. The reliability of my R is great but the performance factor is of course diminishing with more and more capable cars hitting the road.<p>Here's my dilemma - what would you replace the R with?<p>Audi S4: I've spent a lot of time in the B7 of late and while I like the engine note and marginally more grunt I can't help but feel the inferior long-term seat comfort, audio system, lack of exclusive leather like Atacama, etc. aren't enough to keep me happy or warrant a new purchase.<p>Audi RS4: probably the only car that could keep me happy for a few years that is currently on the market. Of course it is in short supply and I don't pay MSRP for anything let alone a markup. This one might make a lease candidate given my heart really belongs to...<p>BMW e90 M3: this will once again be the king of the hill and in sedan form it's the one I want. Unfortunately the sedan won't hit the street until 2008. Then there's the fact that the old e46 M3 still bests the B7 S4 and I know if I end up with a RS4 I'll be sorry when the e90 M3 shows up and owns it.<p>Porsche Cayman S: cool car but not quite practical enough for me at this point in life.<p>Mercedes C63: I think the body style is going to be replaced soon and so this one wouldn't even be a candidate for me. (For that matter the B7 Audis will be replaced in less than 18 months by the B8.)<p>My goal is to spend less than $70 (preferably less than $60k), get a true manual transmission, and still have some practicality and comfort. <p>I can't think of a single Japanese or American sedan that meets my needs (IS350 is closest but it's uninspiring despite a nice engine and it doesn't come with a manual.) <p>What am I missing? It seems like I've grown bored of my car at the worst possible time to find a replacement. I wish Volvo had an ace up their sleeve to deal in the form of a new R.<p>Any suggestions?