Found a 2009 997/4 offered at $95380 MSRP. The options are:
OPTION P15 Pwr Comfort Seats w/Driver Mem 1,550.00
OPTION 267 Self Dimming Mirrors 420.00
OPTION 342 Heated Front Seats 500.00
OPTION 405 19" Carrera Classic Wheel 1,940.00
OPTION 446 Wheel Caps with Colored Crest 185.00
OPTION 619 Bluetooth Phone Interface 695.00
OPTION 640 Sport Chrono Package Plus 960.00
OPTION 672 Navigation Module for PCM 2,110.00
OPTION 680 Bose High End Sound Package 1,440.00
OPTION 686 XM Radio 750.00
OPTION 810 Floor Mats in Interior Color 140.00
OPTION 870 Universal Audio Interface 440.00
OPTION 541 Seat Ventilation 800.00
What offer should I email to dealer to start negotiations. Thanks

 

Start at 20 percent off . Close at 15.

Point out to them.
Last day of month moves another unit.
Make the sale easy for them . The less demanding you are the better . But stick to your price offer because if they don't sell the car you still have the money and that's not such a bad thing.

 

Cash or Financing will make a big difference right now. PCNA is offering $12K back to dealers on cash purchases for '09 C4 (S) 997.2, financing is just 1.9%. Dealer will want to keep some of the cash from PCNA- if you go that way, up to you to get most or all of it. Start from invoice (use Edmunds) not MSRP.

Most likely you'll end up in the range Larry said, depending on options.

Good Luck