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			It depends on the milage, the S was introduced in 2000.  So you might be able to find a '00 S with low miles for about $25k.  An '05 S for 30k even with high miles would be hard to find.  Personally, I would go with low miles over the year.  It depends on what you find.  I would look on craigslist, within however far you are willing to drive to get the car.
		 
				__________________1999 Ocean Blue Metallic Boxster - blueboxster.com
 
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