Lex Vehicle Leasing, which operates a fleet of more than 120,000 vehicles, has pegged the Porsche at 60% of its new value after three years and 60,000 miles, the typical benchmark replacement cycle.
As a percentage of list price, it beats all the other vehicles on the leasing firm's books, although for many fleets looking at wholelife pence-per-mile costs, the list would look drastically different.
In the Lex list, a typical 2.7-litre Boxster will be worth about £19,000 at the end of a contract in three years' time.
Steve Jones, pricing manager at Lex Vehicle Leasing, said: 'This is amazing considering the car has been available since the mid-90s in the UK.
'The Boxster has the all-important Porsche badge on the front, which is important for user-choosers, but the restricted number of vehicles sold each year and the affordability of the entry-level 2.7-litre model has made it hugely popular in both the new and used markets.
'The same goes for the Z4 and X3. Both cars are new to the market – the Z4 has already made a big impact in the sports car sector and the X3 looks like a smaller version of the X5 and has already built up a strong order bank. Both cars are in high demand.'
Fourth on the list is the Mercedes-Benz CLK, which has not been outside the Lex top 10 in three years, while the SLK is placed at number 10.
New entries include the Mazda RX-8 and Audi A4 Cabriolet.
Jones added: 'When you look at the list, there is a clear trend. All the cars have a sporty image, look good, are in high demand and in most cases aren't in mass production.
'All the cars are chosen by higher-level user-choosers, who are less concerned with tax bills, but are more interested in driving a car with the right badge on the bonnet or one that makes the right statement in the company car park.'
| Used car value league | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Make/model | Value | 2004 pos | 2003 pos | 2002 pos | ||||||||
| Porsche Boxster: | 60% | 1 | 1 | 1 | ||||||||
| BMW Z4: | 55% | 2 | n/a | n/a | ||||||||
| BMW X3: | 53% | 3 | n/a | n/a | ||||||||
| Mercedes-Benz CLK: | 52% | 4 | 2 | 4 | ||||||||
| VW Beetle Cabriolet: | 49% | 5 | 6 | n/a | ||||||||
| Lexus SC430: | 49% | 6 | 9 | n/a | ||||||||
| Honda S2000: | 48% | 7 | n/a | 2 | ||||||||
| Mazda RX-8: | 48% | 8 | n/a | n/a | Audi A4 Cabriolet: | 48% | 9 | n/a | n/a | |||
| Mercedes-Benz SLK: | 47% | 10 | 3 | 3 | ||||||||
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