The current Miata is more lavishly trimmed than its predecessors. Even the base version comes with air conditioning, alloy wheels with 195/50VR15 tires, four-wheel-disc brakes, a CD stereo with four speakers, and power windows and mirrors. Interior upholstery is black cloth and the convertible top is black. The bucket seats are comfortable and supportive. The top couldn't work any easier; with just one hand you can drop it into the well behind the seats. Throttle response is instantaneous and acceleration is brisk. The exhaust sounds great, and the rest is all part of the traditional sports-car experience. Handling is excellent. The Miata reacts to the driver's input like a Formula Ford race car. In terms of automotive recreation, the Miata delivers a lot of value. And unlike the sports cars of old, the Miata is extremely reliable. Just check the oil and it'll run forever. Most people who sell their Miatas do so only because they need a bigger car.