I have to say the logic of releasing both simultaneously is beyond me. Had they done the same with the Gen 2 997 then I would have bought the "S", despite it having the pointless centre locks.......(chuckle) because, as Mark says, the price differential was minimal. However, a year or so later, when the "S" was released the step up was not economically sensible or viable, for me at least. When the "S" was the last hurrah for the model before the next one came along it did make sense, but now the non S turbo, in itself, seems totally pointless.