As someone pointed out - a car is worth what someone is willing to pay for it. There are not a lot of S240's out there to begin with so that is of course going to make it worth more. If the buyer wants to spend in the mid 50's he should be able to get a very fine Lotus Exige for that kind of money. I know of two Exige's for sale right now for under $40,000 with less than 30k miles. Buy one of those and take it to BOE Fabrication and toss them $15,000 and I assure you that you'd walk out of there with a hell of a lot faster car than a stock S240 and still only have $55k in it. Now that's all fine if you want to buy one to drive and keep - if you're trying to find a collector's item like an S240 or S260 -- well then you'll have to either pony up whatever people are asking for them or roll the dice and hope they come down in value a little more before they start going up in value.