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We said it last year and we say it again: it would take a pretty special car to topple the BMW M3, and for the third year itıs proved its mettle. It may be understated in its appearance but the M3's credentials are quickly confirmed once taken to your favourite blacktop. The silky-smooth engine sings ever so sweetly at full stretch, emitting an equally beautiful note as you take the M3 up through the gears. Gearshifts are slick and positive and ratios do justice to the gloriously torquey engine.

As you would expect with this class of car, the critically weighted criteria of performance, handling and braking see the M3 take top marks, and although suspension is unashamedly biased towards the firm side, it is one of those rare sports cars that is easy to live with on a daily basis.

Running a creditable second is the Mercedes-Benz CLK 320. Despite not having the same agility and driving enjoyment as the M3, it still is a very enjoyable car to punt along the highway and through your favourite twisty road.

The Merc outscores the M3 on depreciation costs, ride, and smoothness and quietness, while trailing in the critical area of performance and (marginally) handling. Otherwise the Merc scores quite solidly and consistently, with only high running and repair costs being the only real blemish.

The Audi TT proves to be something of a surprise package. Despite lacking a little in low-speed grunt, the sweet turbocharged 1.8-litre four-cylinder engine's seamless operation is impressive.

Top 5

BMW M3 Coupé Mercedes Benz CLK 320, Audi TT Quattro, Ford FPV-GT, HSV Clubsport R8

Previous Results
2005 - Mercedes-Benz CLK350 Coupe Elegance
2004 - Audi S4 sedan
2003 - BMW M3 Coupé
2002 - BMW M3
2001 - BMW M3*
(*Best Sports Car Over $56,000)
2000 - Honda S2000 *
(*Best Sports Car)