Counting on the 2006 3 Series to deliver the bulk of its profits, BMW took few risks with this redesign. Historically speaking, new Bimmers have generally improved in terms of powertrains, performance, and creature comforts. After a day behind the wheel, it appears that the new Three is no different in this regard.

Two of our few complaints with the previous model have been rectified for 2006. The manual transmission’s clutch and stick are much easier to operate, and the rear seat is larger and more accommodating. Other concerns proved premature. The conservative styling of the new 3 Series makes it the best-looking car in the lineup, and we’re delighted that iDrive is an option and not standard. Blend these positive characteristics with improved engineering, technological advancements, and the brilliant performance for which the BMW 3 Series has become legend, and you have the ultimate recipe for the ultimate sport sedan.

However, the unfavorable exchange rate between the dollar and the euro could give any buyer, except hard-core BMW fanatics, pause. Our 330i Sport, equipped with just about every option, had a sticker price of $47,390. That’s a ton of cash for an entry-level luxury vehicle, even with free maintenance for the duration of the standard four-year/50,000-mile warranty.

But if you crave a car that is to the joy of driving what a set of silk sheets at the Four Seasons is to a good night’s sleep, a 325i Sport with no options, at just $32,595, is justifiable. After one hundred miles behind the wheel of exactly that car, it’s clear that BMW builds some of the world’s most responsive and capable sport sedans.

This new 2006 3 Series is rock solid, unflappable, and a pleasure to pilot. Y’know, if you like driving.