This 1988 BMW M3 (Chassis WBSAK0307J2195698) very clean example following extensive restoration work, and came from the factory with A/C, power windows, cruise control, and trip computer. The chassis has 164k miles, and the engine was fully rebuilt by marque-specialist Korman Autoworks in 2/2000 at 152k miles to the tune of $16,103. The car was given all new red leather upholstery in 2001 ($2968) and was re-painted in its factory Salmon Silver by The Werk Shop in 2003 ($8438). The seller has full documentation for all the work performed, and it includes three sets of wheels including the restored originals. The seller is the third owner and includes 100+ impressive photos of the car. It is now available in New York, New York for $28,500.The car features the proven modifications that make these cars much nicer to look at and drive. It features the classic combination of Eibach springs and Bilstein Sport shocks, which set it down nicely over the 17″ BBS RKs wrapped in Bridgestones. The third set of wheels is are 15″ TSWs. These days the purists and speculators all love the bone stock M3s, but anyone who owned one of these cars pre-2000 wanted pretty much exactly these modifications for an M3 they intended to drive on the street. We still appreciate a well modified car like this one even more than a totally stock example.Even the low-mile survivor M3′s don’t have seat leather that looks this good. Both front and rear upholstery looks pretty much perfect, and is a striking and modern contrast against the black dash and metallic exterior. We love the pre-airbag steering wheel, and a Euro Evo wheel is an easy upgrade if desired that can be swapped back at any time. A Nakamichi stereo with Rockford Fosgate amps,Boston Acustics speakers, and a CD-changer were installed at some point, but the factory stereo and speakers are included in a box. The car also has a Clifford alarm.The S14 engine features a Turner Motorsports chip, a Remus exhaust, and an open element K&N filter. The factory air filter box is included. The car has been serviced at JMK in Springfield, New Jersey for the last 8 years. Interestingly, that expensive Korman rebuild was done back when their labor rate was $58/hour. Their rate is likely at least double that amount now.The seller ran an AutoCheck vehicle history which he reports shows an accident repair to the right front of the car in October of 1987 even though it says the car wasn’t retailed until March 1988. The right front fender has the original VIN intact and a current inspection shows no signs of accidents according to the seller. No more info is known beyond the digital report, which he can provide, but he thought it should be disclosed, which we appreciate.Click here to email the seller directly if you are interested.Check out the additional photos in the Flickr gallery and slide-show below.