Its a seven year old car. Even if the 30K was done, I would consider a serpentine belt replacement. When was the 30K service done? If she only drives a few K miles/year, then its been 3 years? Might be time to "re-baseline" some of this stuff again. Nearing 40K miles brake pads may be of concern. My clutch started to feel "questionable" around 45K miles.
To me, the car looks really nice.. Does it have the options you want?
I would take a minute and check under the front trunk lid for the build code sticker to really see what it has for options.
Also plug what you know into KBB, NADA or EDMUNDS. They seem to be realistic. Remember, housing crunch, debt issues, rising gas prices.. it is a buyers market in the world of un-necessary goods and a Boxster isn't quite a necessity . Also, I've started to see some higher mileage "S"s in that price range and around here, everyone says its worth getting an S
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