My wife currently drives an 02 Discovery SE-7 (7 passenger). It's off warranty in 8 months, which is a bad thing for Land Rovers. They frequent the shop regularly. Never needed to be towed or anything, but it's had plenty of pricey repairs. She's also discouraged with the $70 fill-ups as of late.
Her ultimate wish list appears to be: smaller, awd, fuel efficient (better than the 14-15 she gets), quick, sporty, butt warmers, sunroof, manual tranny, and she really likes the BMW sport seats versus the non-sport versions. Other than that, there isn't much, other than the now mostly standard creature comforts.
We want to spend between $28k and $35k
We've driven the following:
New Passat AWD V-6 Wagon - She was expecting a more car-like feeling, and didn't get it. I think she thinks a "car-like feeling" is a BMW-like feeling, which are 2 different things. $32,200
CPO Audi A4 Avant Quattro (3.0) - She likes this car, but says she really wanted a manual tranny. She doesn't like the seats that much too. Gas mileage was OK.. Averages 21 mpg or so. $34,900
CPO X3 3.0 - She likes these, but she wants to buy locally, and they cannot find a 3 liter sport with manual tranny. She also is listening to my gripe about them... I hate that BMW cheaped out by not painting the lower half of the car. $35,900
CPO 325iT - can't find any 325xiT's locally with sport and manual tranny, but she's driven a sport/premium 325iT with step, and loved it. Since the last 3 cars that she's had have been SUV's w/awd, I am leaning towards us needing one awd vehicle up here just south of Boston. The 325iT would be a major compromise in my opinion (no manual and no awd) - $32,900
The CPO deal from either Audi or BMW adds 2 years to the existing warranty, and up to 100k miles, which is great, seeing the cars we're looking at are generally under 10k miles. However, I've mentioned that we could order a new Audi 2.0 Avant Quattro configured the way we want for $33k, or a e90 325xiT with ZSP, butt warmers for $36k. With new cars, you lose the extra 2 years warranty. She drives about 20-25k miles a year. So that's a concern.
We don't want an SUV, she wouldn't even get out of the car at Suburu dealership after seeing the Tribeca, and she's a little bit of a car snob, not as bad as I am though.

I think she has an excellent wish list, and I'd like to ask your opinions about our choices/options. Thanks!! I know it's a longish post.