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Not enough info to say it's a great deal. Low mileage is nice, but it may require big ticket items to bring up to speed. Maintenance records are vital - if it needs a timing belt and water pump, figure 1500-2000 right off the bat. Often the AC doesn't work, may be 1500-2000. New shocks/springs, motor mounts, etc. and that 21k looks like a total rip off. Even with a pristine example, 21 k is a little high for an automatic. Most well-cared for auto S4s seem to be fetching less than 18k. It's a VERY soft market for 928s right now; unless the routine maintenance is up to date, the interior/exterior are spotless, and the Carfax is perfect, I'd hold out (unless it's a 5 speed, then it's a decent deal).
FYI, I paid less than 21k for my S4, 5 speed w/ 32k miles. Thought I did fairly well. Didn't consider autos, but wouldn't look more than 18k unless it was a GTS.
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Eugene
2004 S4 (gone)
2004 A8L (gone)
2004 Sienna LTD/AWD (wife's)
2004 Cayenne Turbo
2002 Cobalt 262
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