It all depends on what you want from the car. Do you want to haul more then 2 people, an animal, or need space for a lot of groceries? Or is this car just going to be a weekend toy? You also might want to consider other costs such as insurnace and gas. The miata requires premium while the 3 uses regular and I'm guessing the miata will be more expensive to insure.
Surprisingly, these cars are very similar when it comes to performance. They have similar HP and Torque but the Miata is a couple hundred pounds lighter.
I test drove an '04 Miata and an '06 3s. Although the Miata was slightly more fun to drive, I chose the 3s because I'm a bigger guy and the Miata was a little cozy. Also, I need the extra storage space the 3s has to offer.
Give them both a test drive and then make your decision.
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