Don't forget that "invoice" is not necessarily the dealer cost; you have to account for the dealer holdback and any other factory to dealer rebates/incentives. Since the 2010 is brand new (and it's in high demand), there probably aren't any rebates/incentives, but there is the holdback. I got a lot of good information on negotiating a vehicle purchase from www.carbuyingtips.com (I have no financial interest in the site, just thought it had a ton of good information). Saved me almost $600 off MSRP on my new III, even with a Cash For Clunkers trade. $20,900 is base invoice; there's also the $750 destination charge for a total invoice of $21,650. And then there's options... I also found it worth the $14 to get the Consumer Reports new car price service.