Taxes guys...dont forget about those,some states,like IL for example,and its not a exception,they tax the whole purchase price of the vehicle when you lease it and at the end of the lease,if you want to buy it,they tax you again on the residual value...,so, if the ad stated: Lease a new BMW for 399/month with 3000$ due at beginning,it allways says in small letters+ ALL APLICCABLE TAXES AND REGISTRATION FEES...that for the 35000$ car,most likely will be another 2500$,so...its 6000$ down,nice chunk for something that you will keep 3 years and have MANDATORY insurance with 250$ deductible and only 10k miles/year(not 12k or 15k ike most generic brands),and the frosting on the cake is that you cannot trade in a lease before the end or at the end,and get tax credit on the car you are trading it in,because it is not YOUR CAR,so,you just drop it there and again pay full tax on the next car you are getting...insted of having the value of the trade substracted from the total value of the new car and the balance tax,so,please,bend over...