A3 wins easily for me. If I were in the market for such a car, the Audi would have to be one seriously ugly vehicle to make me even consider buying a [image no longer available]ubbthreads/images/graemlins/1.gif. Granted, the BMW isn't as offensively ugly as the breadvan on which it's based, but the awkward creases, mismatching angles and discordant, conflicting styling are all still there - and what the hell is going on with those rear lights?
If their hardtop counterparts are anything to go by, the A3 will be comfortably ahead in terms of build quality, fit, finish and interior. Yes, it may 'only' be FWD for now but I seriously doubt if 99% of its target audience will either know or care.