Originally posted by maupineda
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E46 M3 Restoration Build Tour: 400WHP S54 Stroker Street & Track Spec
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Was it more than just VAC billet exhaust hub (engine wise)? That's all I remember, but that could certainly be enough.
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Is always cool to see cool parts come together, however, I am intrigued by their use of VAC, which everyone loves here
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Nah, E88s became cool because of ppl not running them properly. They are literally an ancient modular race wheel, run them on track. Park hard with them dirty and full of marbles. The moment I get mine I'm literally driving to the track to run them in.Originally posted by Sharocks View Post
I also have a set of E88's I bought like 8 years ago.
I've never even test fitted them they're literally sitting in boxes lmao.
Now that every BMW in SoCal is on E88's, I have no desire to throw them on.
Basically, it's not cool if everyone else is doing it.
Back on track, Partee doing some good work. Wondering what exactly in their formula is allowing them to run 400whp on a "regular" street fuel trim, it doesnt seem any different to other 3.5L builds. Is it the sum of all the other small parts?
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If the car can be claimed as a business expense (e.g. marketing), the whole build essentially becomes a tax deduction. Just needs a 'Jim's Lemonade' sticker and should be good to go lolOriginally posted by Sharocks View PostI was about to be like how do you write off a build like this when you have to pay a shop to build it lmao
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I was about to be like how do you write off a build like this when you have to pay a shop to build it lmao
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Ah if that is a customer car...nuts!Originally posted by oceansize View Post
I don't think that is correct.
In the YouTube description:
The goal with this car is simple: build an E46 M3 that can survive hard track use, stay rewarding on the street, and be finished to a level we’d be proud to own ourselves.
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I don't think that is correct.Originally posted by dreamdrivedrift View PostDifferent story when it's a business expense as it seems like a Partee racing car.
The majority if not the whole car can be written off
Plus the labor
Probably pretty substantial
Spend let's say 100K in actual costs, write down let's say 150K once labor is included
Per dollar marginal tax rate lets call it 43%, might be higher, so you wrote down 150K of income --> 64.5K post tax dollars saved
actual dollars spent 100K - 64.5K real money = pretty sick M3 for 35.5K
If spending post tax money like this - different league lol
In the YouTube description:
The goal with this car is simple: build an E46 M3 that can survive hard track use, stay rewarding on the street, and be finished to a level we’d be proud to own ourselves.
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I also have a set of E88's I bought like 8 years ago.Originally posted by 9kracing View Post
I feel attacked.
I've never even test fitted them they're literally sitting in boxes lmao.
Now that every BMW in SoCal is on E88's, I have no desire to throw them on.
Basically, it's not cool if everyone else is doing it.
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Different story when it's a business expense as it seems like a Partee racing car.
The majority if not the whole car can be written off
Plus the labor
Probably pretty substantial
Spend let's say 100K in actual costs, write down let's say 150K once labor is included
Per dollar marginal tax rate lets call it 43%, might be higher, so you wrote down 150K of income --> 64.5K post tax dollars saved
actual dollars spent 100K - 64.5K real money = pretty sick M3 for 35.5K
If spending post tax money like this - different league lolLast edited by dreamdrivedrift; 04-12-2026, 12:07 PM.
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Agreed on that, it's cool and all praise to the owner, but I'm not dumping that kind of money. My next car? AMG GT R or AMG GT C. For no other reasons than sound, aesthetics, and twin turbo V8.Originally posted by Sharocks View PostIf it was my money, I'd buy a different car lolLast edited by oceansize; 04-12-2026, 05:57 AM.
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Yea Recaro Sportsters ain't it for track days.Originally posted by 9kracing View Post

Edit: just watched the video... cool car.
I like these "no expense spared" kind of builds. Although, I'm not sure what this car is built for... seems an odd choice to do a custom paint job on a track car.
This car would do well at Bimmerinvasion.
Better than stock and if you're super tall and wide, you'll be more comfortable but it's more of a clout seat like TE37s and BBS E88s are clout wheels.
This "build" is a I have money so let's spend it which is rad.
If it was my money, I'd buy a different car lol
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I don’t like it, I am also 6 figures into an E46 M3, so that isn’t my concern.
It just seems like they simply tried to buy an aftermarket part for every single part on the car, just because.
Their E39 M5 offerings at least seem to have more science and logic to it.
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