Im looking for high-end luxury and top notch performance...
These are the two cars that I am interested in, its not really about the price, its more about the performance and quality(and looks).

I am only interested in hardtops, Im not a convertible kinda guy. I hate the look of the material top.

Im not really looking to buy brand new (03-05) because I wouldnt drive it year round. It would just be a toy for warm weather, I have a Denali for the winter months.

Ive driven the s4 (its an 04) and I liked it, but Ive heard that the M3 is more fun to drive..

Please keep the comments coming!

If you buy the bmw, your basically paying for a name however the Audi S4 will bring you much more in the way of performance and comfort. The S4 continues to prove its worth on circuits all over the world. If I had the money that would be my choice.

Get the S4. It's now a V8 and the AWD is top notch. One thing I value is how many other cars are out there. Way more people drive M3s. You can keep a lower profile with an S4. Are you considering new or used?

Buy the S4, I worked at a BMW dealership for a year and a half, Audi is a better car for the money.