I work for BMW and have driven the new 3 series or F30. I think it is better than the E90 mainly due to the new interior it also has a few nice features but with that being said, I would buy a C Class instead. The interior trim pieces on past BMW models have not held up. They tend to peel around the steering wheel, door handles, cup holders, radio trim, door sill plates and center console. People complain about that everyday and I replace a lot of those pieces under warranty. I will say that BMW do handle really well. I haven't had the chance to really drive too many Mercedes so I can't compare them too well...I did drive a 2003 SL500 we had on the lot a couple of days ago and I absolutely loved it...If it had been a SL55 I might have tried to buy it...I would take one of those over anything we make