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Both these cars were tested in the UK about 2 months ago and the S4 won in the dry..>!!! They said it would have really embarassed the M3 in the wet. The m3 was slightly faster in a straight line but....goto www.bm3w.co.uk and check out their old reviews of non-production 'm' models. Someone attached an mpeg clip of the whole test.
i think the S4 and M3 chase the same goals, but use different methods. however, the M3's superb level of tune is its own Achilles' heel when it comes to competing with the S4. the E46 M3's are fast, that's true, but an exhuast system, chip upgrade and intercooler upgrades will bridge the performance gap, which is smaller than most people think. a few careful suspension mods should put the S4over the top.</P>


