I COULDN'T help but chuckle when I read Lotus was touting its Elise as a company car.
Yes it's a lightweight car with lightweight tax, but I just can't see suits using it for business.
Why? Although it looks fantastic and is amazing fun to drive, it's not very practical.
The seats are so low down you need to be a double-jointed gymnast to get into the car.
And even if you make it into the Elise, getting out is an even tougher physical challenge and will leave even the most flexible businessman and woman flustered.
And ladies - heaven forbid if you're wearing a skirt because you won't have much dignity left once you've managed to wriggle out.
Apart from that, there's also only enough luggage room for a small bag or two.
But if you see neither of these things as a problem, then the 2004 model year Elise 111s that I test-drove last week is one of the finest value-for-money sports cars around.
For £27,995 you get an aluminium-bodied convertible which is extremely lightweight at 806kg (including a full tank of fuel).
Combine this with a 160PS engine and you have a machine that flies out of the traps and keeps on accelerating and accelerating. The performance figures are very impressive and behind the wheel you can certainly feel the speed and power.
It's a blast to drive, and handling and cornering are both huge strengths of the Elise.
Thankfully braking is good too - I discovered this the other day when I somehow managed to avoid ploughing into a driver who cut me up.
Other plus points are that CO2 emissions are very low and economy is excellent at more than 40mpg combined.
With the 111s, Lotus has built an Elise that is luxurious compared with the more basic earlier models, which were effectively stripped-out race cars for the road.
It's equipped with central locking and electric windows, has a sound insulation pack fitted to minimise cabin noise, full leather interior trim and carpets as standard.
Sun visors and an insulated soft top (which keeps the cabin cool in summer but retains heat during the winter months) have been added and there's also a smart stereo system.
Overall, it's a splendid sports car that I can't see catching on as company wheels.
FAST FACTS
Lotus Elise 111s
Price: £27,995
Mechanical: 156bhp, 1,796cc, 4cyl petrol engine driving rear wheels via 5-spd manual gearbox
Max speed: 132mph
0-62mph: 5.1 secs
Combined mpg: 40.9
Insurance group: 19
CO2 emissions: 163g/km
BiK rating: 16%
Warranty: 2yrs/ unlimited miles; 12yrs anti-rust