[MikenOH]

I would not pay a premium for a low mileage car since it may be a disaster waiting to happen.

The 2000-2002 base car had the 217 HP 2.7L motor with 192 ft./lb of torque vs. the 201 HP/181 ft/lb of torque for the '99'. A little more umph, but not tons more. On the other hand, there have been constant improvments to the car over the years, from the interior to the chassis.

Depending on the price that's being asked for a low mileage '99' ($22k?) I would think you would be able to get a 2000S for roughly $5-7K more or a nice base car in the $23-25K range.

A Porsche certified car might be the way to go--you'll get a 2 year warranty I think, but expect to pay more.
Best of luck with it.