:huh I bought my new 2012 Wrangler Unlimited Sport for $25,257 out the door. To get an Unlimited up over $40k you would have to add every option, leather, nav, uprated stereo, dual tops, etc. BTW, I love my new Jeep. It rides smoother, and is quieter inside than my other cage. (1990 Miata.) The 3.6 has plenty of power, even with the larger tires (33") I put on. You would want the optional 3.73 gears for towing, especially if you get the manual transmission. As for the tow rating, the Unlimited is rated to pull up to 4400-5000 lbs in just about every other country that it's sold in. IMHO, the 3500 lb tow rating came from the lawyers, not the engineers.