BMW 320d xDrive M Sport
What is it?
Head over to the BMW configurator. Type in โ3-Series saloon,โ then scroll down and eventually youโll come to this 320d xDrive M Sport.
Still for many the standard bearer among classy compact saloons, the BMW 3-Series also continues to be well up on the company car driver wish list. Right at the heart of the action then sits the 320d with its efficient 2.0-litre turbodiesel.

With more pep than the base 3-Series models yet lighter, cheaper and more tax friendly than the higher spec Threes, the 320d can be seen as a highly equitable all-rounder.
Go for this particular version (and there are innumerable variations to choose from), the 320d comes with BMWโs lightweight four-wheel-drive (xDrive) system and desirable M Sport add-ons to spice up the action.
For business users, the questions are: a) how does it compare to other models in the range (particular the uber tax friendly 320d ED Plus) and b) well, should you order one?
Whatโs hot?
- Itโs the latest gen BMW 3-Series saloon so a classy upscale product with an image to match.
- Quality look and feel inside and out as youโd expect from the BMW 3-Series with its 40- year history in the junior exec class.
- Go for the 320d and youโre getting a well proven four cylinder 2.0-litre TwinPower turbodiesel, good for 190 bhp and 7.4 secs for 0-60 mph.
- The eco numbers (60.1 mpg combined economy) and C02 emissions of 123 g/km also give the 320d a fair crack in the green car class.
- From business car point of view, with a 24% company car tax band and ยฃ8584 BIK for 2016-17, the 320d is not the cheapest deal around. But then within the vast 3-Series family itโs not itโs not the most expensive, either.
- The xDrive system? While it adds (some) weight and complexity, itโs otherwise unobstrusive, helping to boost all weather grip and traction.
- Tick the M Sport box and youโre getting 18-in Star-spoke alloys, Dakota leather upholstery, front sports seats/DAB tuner and eight-speed Sport automatic transmissionโฆ.
- ย โฆwhile our test car bumped up further with the M Sport Plus package (ยฃ2575) which brought M Sport brakes, 19-in alloys, Harman/Kardon audio and so onโฆBMWโsย Professional Media Package (sat/nav, BMW online services, real time traffic data etc) was another ยฃ900.
- M Sport, meantime, brings that extra edge of dynamic and visual flair without harming day-to-day usability and refinement.
ย Whatโs not?
- Crunch the numbers and youโll get a better business deal (ie 99 g/km, lower BIK, superior 74.3 mpg economy) with the similar engined 320 ED Plus which also costs less.
- While the xDrive 4WD system may save you the embarrassment of being stuck at the bottom of the hill when the serious snow arrives, for the rest of the year thereโs inevitably a (slight) penalty to pay in terms of C02/economy versus the standard 320d rear-drive model.
- As ever, the complex BMW 3-Series spec list needs very careful study: you may be surprised by whatโs standard fit and what isnโtโฆ
- While impressively refined and torquey on the move, the BMWโs 1995 cc engine sounds disappointingly rattly at idle.
Business Car Manager verdict:
The BMW 320d continues to be a successful blend of executive sports saloon and solid business car choice. Faster and dynamically keener than the lead-in 3-Series models yet a lighter ask than the top end six cylinder cars to buy and run, you could say the 320d is out there as a pretty effective all-rounder.

While company car drivers will obviously be attracted by the 320 ED Plus with its ultra low taxes and running costs, this โregularโ 320d brings a useful upturn of pace and driver appeal without being too far adrift on the costs factor.
We like the discreet way the xDrive all-wheel-drive system operates, boosting all-weather traction with only a small trade off in terms of economy and Co2, while the M Sport trappings sportify the package and tech in a cutting edge way, albeit at a priceโฆ
Times are changing and while BMW is focusing a lot now on connectivity and autonomous drive (with the 330e plug-in-hybrid also on the blocks as another tech player for the Bavarians), this capable, good-to-drive 320d xDrive M Sport is an able reminder of BMWโs traditional values.
The Low Down on:ย BMW 320d xDrive M Sport Auto
| Doors and body style | 4-door sports saloon |
| Engine/gearbox: | 2.0 4cyl turbo diesel/8-speed auto transmission |
| CO2 Emissions: | 123g/km |
| Economy: | 60.1mpg |
| Power/torque: | 190bhp/400Nm |
| 0-62mph/top speed: | 7.4secs/142mph |
| Insurance group: | 28 |
โฆ..and what it costs
| P11D Value | ยฃ35,765 |
| Monthly business rental (ex VAT) | From ยฃn/a (3yrs/30,000 miles) |
| Road tax (VED) | Band D |
| Company Car Tax Bands 2015/16 to 2018/19 | 22%, 24%, 26% |
| Benefit in kind 2015/16 to 2017/18 | ย ยฃ7868/ยฃ8584/ ยฃ9299 |
| Annual/Monthly fuel benefit (20%) | ย ยฃ972/ยฃ81 |
| Annual/Monthly fuel benefit (40%) | ยฃ1945/ยฃ162 |
| Annual/monthly company car tax (20%) | ยฃ1574/ยฃ131 |
| Annual/monthly company car tax (40%) | ยฃ3147/ยฃ262 |
| Figures correct at time of posting | March 2016 |
| For latest figures | Use our company car tax calculator |






