Audi has hit a home run with this little roadster. Designed by a Californian, it has a gorgeous fresh exterior shape and an interior with a techie-trendy combination of polished aluminum and leather. It is powered by a delightful 180 hp 4-cylinder, 20-valve, 1.8 turbocharged engine with a five-speed manual transmission (model tested) or a 225 hp version with a six-speed manual transmission. It has a great ride, handling and brakes, and in these days of expensive fuel, good gas mileage at 22 mpg city/31 mpg highway (20 mpg city/28 mpg highway for the 225 hp model).

A word of advice: If you’re a married man and want one of these, but are having trouble convincing your wife, have her drive it — you’ll get it. The down side is you may not get to drive it much. That brings up a salient point. No automatic transmission is offered for any version of this car, which will deny the fun to many who are addicted to automatics. Audi must have listened to the diehards who say that automatics should be banned from sports cars. But the five-speed (with overdrive) is a delightful shifter.

A “top down” TT drive from Del Mar to the California 500 auto race in Fontana was full of incidents: other cars coming alongside so that the occupants could get a good look, lowered Hondas trying to get a race going, girls in sports cars waving and finally, racegoers wanting to talk about the TT.

The test of this car involved many trips up and down Del Mar’s Camino Del Mar. It just had to be shown to all the residents, it was only fair. So, if your ego is feeling a little bent, just take your TT for a drive with the top down.

As sports cars go this one is close to the top of the heap. The 180 hp version of the roadster or the coupe is a real value starting at $31,000 for the coupe and $33,750 for the roadster. The 225 hp model is more expensive, priced at more than $40,000, putting it in the same territory as the Porsche Boxster, BMW Z3 and Mercedes Benz SLK 230.

The 225 hp roadster fully decked out with upgraded radio, heated seats, alloy wheels, navigation system and “baseball optic” leather trim will set you back $44,450. The 225 hp is squeezed out of the same little 1.8 liter, 4-cylinder turbocharged engine, which, with a detuned output of 150 hp, powers the Volkswagen Beetle. To get the extra horsepower, Audi upped the turbo boost to 11.8 psi for the 180 hp engine and to 16.2 psi for the 225 hp engine. The less expensive 180 hp motor is smooth and responsive, whether tootling around town or blasting the San Diego County back roads.

Reviewers for national auto magazines note that although turbo lag is not very noticeable on the 180 hp motor, with which this tester agrees, it is something you have to get used to on the 225 hp motor, coming on strong at a rather high 3,500 rpm.

The ride is firm, but not unpleasantly so, and handling is excellent up to the limit where it can get a little hairy. I recommend the 225 hp Quattro all-wheel-drive version for at-the-limit twisty road driving or racing your friend in his Boxster. The all-wheel-drive should make it stick better at the limit.

Don’t think of going on a long journey with your spouse or partner with a full load of luggage. The trunk won’t hack it. Pack light, make do with underwear and toothbrushes. Or what can fit in two small suitcases.

The two leather and aluminum cupholders are inaccessible in true German fashion. But they look nice. The convertible top is manually operated in the basic 180 hp TT roadster, with an $800 power option that is standard on the 225 hp TT roadster. The manual version is very easy to operate with one hand, but you do have to get out of the car to do it.

The 180 hp roadster comes with traction control, all power windows, door locks, mirrors, cruise, four-wheel anti-lock disc brakes, electronic suspension stability system, tachometer, trip computer, tilt and telescoping steering wheel, leather bucket seats, keyless remote entry, power rear windscreen, and glass rear window with defroster.

Baseball optic leather costs $1,000 in either version of the roadster. The really excellent upgraded audio package with a six-disc CD changer behind the driver’s seat costs $1,200. Xenon headlamps, heated seats, alloy wheels and performance tires cost $1,450, a navigation system $1,280, and an integrated telephone is $495. The Quattro all-wheel-drive system is offered as an option on the base coupe only for $1,750 and is standard on the 225 hp coupe and roadster. The warranty is four years/50,000 miles, with four years of roadside assistance.

Buying this car is an expensive way to put a daily smile on your face, but who can put a price on happiness? Put another way, you can have two of these for the price of a Porsche 911 or Jaguar XK8. For more information, talk to the friendly folks at Miramar Volkswagen Audi, 9010 Miramar Road, or Metro Volkswagen Audi Subaru, 1954 Kettner Blvd.

This is the most fun I have ever had driving a car.

Motoring since 1952, Austin Lynas has owned 54 cars and at one time raced mini-sedans in England. An aerospace engineer, he was instrumental in developing the anti-skid systems used in British military aircraft that preceded today’s ABS systems. Lynas can be reached by e-mail at osten@aol.com.