First of all, we can't see the need to go for an X3 in M Sport trim; entry-level SE gets a very high level of equipment for conisderably less outlay. At this lower level, a 30d X3 costs £44,380, which is almost exactly the same price as the cheapest six-cylinder diesel Mercedes-Benz GLC but a little cheaper than the equivalent Audi Q5. However, for company car drivers, the BMW emits less CO2 than either rival.
But, ultimately, unless the extra performance is a must, we'd still recommend BMW's four-cylinder 20d diesel first. It's cheaper to buy, emits less CO2 and is nearly as smooth, while none of the X3's agility is lost in the process.
What Car? says...
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BMW X3 xDrive30d M Sport
Price £47,180 Engine 6cyl, 2993cc, diesel Power 261bhp at 4000rpm Torque 457lb ft at 2000rpm Gearbox 8-spd automatic 0-62mph 5.8sec Top speed 149mph Official economy 48.7mpg CO2, tax band 153g/km, 32%
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