The Audi is available as a 1.8T with 150 and 180 hp. I'm assuming the 150 hp version with manual gearbox. In this case, the BMW (with manual gearbox) is a little bit ahead. It is heavier, but thanks to the 20 HP more power, more torque. This is particularly noticeable on the motorway. The Audi engine is more revving, and the power is available earlier, thanks to the turbocharger, makes it only about 0.5 to 1.5 seconds slower when accelerating from 0 to 100 km / h. A tip: If you are thinking about a BMW E46 with 170 hp, better the 320i from 2003 The models before 2003 had more frequent problems with the chassis, rust, and the brakes. After 2003, things got much better.