Ha, I had the very same, exact dream of importing an S3. Did all the research, got all the prices for importation, and federalization, etc. My friend at H&R even brought an A3 over to H&R North America and drove it down here to Euro Sport. VERY fast car, soooo much fun to drive. Zero to 60 in mid to low 5's, easily. My friend could only pull that off due to the fact that they were a German citizen. That car could never be successfully kept on the roads in Cali indefinitely. In certain states, they seem to be confused by the A3 and S3, so it might be possible in some little town in the middle of the country, but unless you are willing to pay for Ferderalization (up to $7,500), it can't be done legally. I'm sure that there is plenty that I don't know about the laws that would apply to this scenario, but after learning about some of the amounts, I stopped dreaming about it. Good luck.