IT is a company confident in its own technology and building prowess that awards itself the motto Ultimate Driving Machine.
It’s a bold statement and not everyone would agree. BMWs can polarise opinion and in many case are respected, rather than loved.
The respect is well placed, certainly in the case of this sporty, but super economical 3-Series two-litre diesel.
Private buyers love it and it is the most popular car of choice for those who can choose their own company car.
Everything about this car oozes class and quality. There may be better looking cars around, but the BMW is unmistakeable with the flowing lines and signature kidney grille.
It has slowly morphed over several upgrades that have been evolutionary rather than revolutionary - always a sure sign of a successful model
It has retained its sporty look over the generations and with the M Sport styling this is even more apparent.
Half of all 3-Series cars sold are M Sport specification which feature a revised aerodynamic package with redesigned front valance and rear diffuser, sport suspension, shortened gearshift, sport seats, M Sport multi-function steering wheel, Anthracite headlining, M designation door sill finishers and Blue Shadow cloth and Alcantara upholstery.
What is not apparent is the fact that this model, although bearing sporty credentials is also a green machine featuring stop/start capability in the shape of EfficientDynamics, BMW's CO2 and fuel saving technologies.
This combination gives you what be every motorist who is not a total petrolhead wants - superb economy matched with diesel pace and power.
Claimed fuel economy is a stunning 60.1mpg and carbon dioxide emissions of 125g/km put it in the 13 per cent benefit in kind tax rating.
You can see why its favoured by company car drivers. However the onboard computer was registering near 48mpg during my drives.
The diesel engine offers 184bhp, is smooth and refined with clatter virtually non existent. It powers the car to 60mph from standstill in just 7.6 seconds and on to a top speed, on the autobahn, of 147mph.
The excellent torque makes mid-range acceleration seamless as are the gearchanges through the super smooth six speed manual box. This really is a car that sets the standard that few can match.
The diesel simply purrs away when accelerating and when you come to traffic lights, slip into neutral and engage the handbrake the the engine cuts out.
Engage the clutch and the car instantly starts up again, unlike some stop/start systems, there is no hesitation.
Handling remains sharp and agile while the steering is weighted and direct, it is a delight to drive and the ride is firm, yet comfortable.
The interior matches anything in its class with just about everything screwed, bolted or welded together perfectly. Doors close with a reassuring clunk while binnacle and console are a lesson in the less is more philosophy.
Brushed aluminium trim blends with soft touch trim while all the instrumentation is legible, logical and easy to use while the signature iDrive controls all major functions.
The iDrive has divided opinion over the years, I like it, but on this car I found when changing gear I was brushing the dial, thereby inadvertenly changing some car functions while on the move.
The 3 Series has a good level of standard specification and safety gear, but like all BMWs it is not cheap to buy, the M Sport is just over £29,000, but this Business Edition model added a couple of grands worth of extras like black Dakota leather, folding door mirrors, heated seats, rain sensor with automatic headlight activation and USB interface.
If you decide you want even more goodies, just hope the bank manager is in a generous mood. However, residual values are terrific, so you will get a fair wedge back when you sell.
FAST FACTS
BMW 320d M-Sport manual
Price: £29,200
Mechanical: 184bhp, 1,995cc, 4cyl diesel engine driving rear wheels via 6-speed manual gearbox
Max speed: 146mph
0-60mph: 7.6 seconds
Combined mpg: 60.7
Insurance group: 15
CO2 emissions: 125g/km
Bik rating: 13%
Warranty: 3yrs/ unlimited miles