By now, most of you know that we have a deep appreciation for BMW's here at SB, especially the more special ones.

With that in mind, we're thrilled to present this BMW E30 320iS on the platform.

For those unfamiliar with this particular model, a bit of background is in order.

Built exclusively for the Italian and Portuguese markets between 1988 and 1990, the 320iS was a unique variant of the 3 Series, created to navigate the steep luxury tax imposed on cars with engines over 2.0-litres, a hefty 38% compared to a more manageable 18% for sub 2.0-litre engines.

In response, BMW, like other manufacturers, developed high-performance models that complied with these restrictions.

Often dubbed the "Italian M3," the 320iS was produced in limited numbers, just 2,540 two-door examples rolled off the production line, a stark contrast to the more than 17,000 E30 M3s built worldwide.

Exclusive, indeed.



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