deltacharlie, I too have a low mileage 2001 Boxster S. Oddly, I purchased the car new in 2001, sold it to a friend in 2009 and just recently bought it back from him with just over 24k miles on the clock. When I got onto this forum and began reading about IMS failure, I began to get concerned, so....as many others have done, I decided to "bite the bullet" and pay up for the IMSB replacement. When my OEM IMSB was removed, my mechanic told me that it looked clean with no evidence of it being ready to blow up my engine. I am not sure as to what the moral of this story is but I do have peace of mind to go out and drive my car as much and as hard as I want which is the real joy of Porsche ownership. As BruceH said, it is good to have knowledge of the potential failures. As others have documented here, the actual numbers of catastrophic IMS failures is pretty low. You need to determine your own risk tolerence. BTW....great looking car!!
100deltacharlie 
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