[Artmasterx]

I guess a question is are you looking for new only? Also, are there any specific attributes that the person "needs" to have... brand, luxury, performance, drive wheels, etc.?

A bare-bones 328i with sport package should be a fun car. I had the 128i sport and was very happy with it.

Some options new:
- Subaru Legacy GT (though I am not a fan of the new body style)
- Infiniti G37 is nice
- Cadillac CTS have pretty good reviews
- Audi A4 (though I would probably take the BMW over it)
- Hyundai Genesis sedan

There honestly don't seem to be too many exciting sedans in the 30-40k range if you exclude manual transmissions. If a manual is ok, then I would also add:
- 2011 Subaru WRX STi sedan