A Miata is the essence of a sports car, to me. It's not that powerful but it is focused in its sporting intentions. Drop-top, sporty ride, minimal useful purpose as a vehicle, great gearbox, and very tossable. I consider the S2000 (for instance) to be an even better sports car, mainly due to the better stock suspension and higher power levels, but it's not really any more of a sports car.
A number of guys I know own them and track them. With intake/header/exhaust (165-170 whp) and coilovers, an NC Miata is as quick as most S2000s around the track (quicker through the corners, slower on the straights). The stock suspension is somewhat floaty when flogged hard and the car leans a LOT in stock form but a bit of suspension work and an aggressive alignment really works wonders through the corners.
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