The price seems way high to me, the ad does say the factory wheels are also included though.
It's not even an "S" model. That is what I feel the value of my 2004 Special Edition is worth. And mine is in better condition. Subtract the wheels and it's probably around $18k which is still kind of high.
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Current: 2004 Boxster S 550 Spyder Anniversary Edition (BSSE)