I've read the other opinions, and I mostly DISagree on some repeated points and figures. Maybe that's because I'm from Europe, just went living here, but still I thought I had to make some remarks.
First of all, 138 HP for such a NON heavy vehicle is a lot! The test prove it too: 6.9 sec to 60 miles. If you know a lot about cars, you would know about the cars sold in Europe. A normal engine for a 2500 lbs car has 75Hp!! It seems that here all that counts is HPs!
Second, the engine is made for revving it.
That means that driving 75 miles and doing 3400 rpm is NOT much. An average car in Europe has a max of 160 km/h!
Also, its fuel economy is excellent. I'm not a slow driver (on the contrary) and my milage in the city is 29 mpg, on the freeway 35!!
With respect to the Mazda Miata: I drive a Miata (2000 model) and a MR2 (2000 model). Only difference is the legspace, and the chairs.
With respect to handling: only if you are a real cardriver you will notice the difference on a cirquit, not on the normal road!
Overall I think BOTH cars are terrific, I like the MR2 more: a bit more responsive, better milage, more leg and headroom. But I think the Miata also deserves some credit. It's a more classical car, with a better interior finish.
I'm sorry if I offended someone, but please, the reviews which I've read don't seem totally realistic to me.
Image isn't measurable, it's only something you yourself recognise in a car, which doesn't mean that the car has it!