I have had a good look at the advert & pics. On face of what I can see I would buy it if the money & provenance was right assuming it came up to buyers inspection.
It seems a very nice example & if I was loooking for a facelift 3.0d it would be on my shopping list. For me it's the right colour inside & out. It seems to have full comms pack with upgarded Hi-Fi ( see small speakers in top of rear doorcards), & heated front seats. Xenons also in the advert listing.
The only option I can see missing that I would like on my shopping list is the chimney/panoramic roof. Though desireable it can't be ignored that the full pano roof can be problematic & very costly to repair.
Being a 2005 car it wont currrently attract the significantly higher tax band for cars registred after 3/06.
Obviously I can't really adsvise on condition without seeing the car but certainly from pics the bodywork doesnt seem to be showing any obvious horrors. Near impossible to evaluate from images as minor panel gap discrepancies & evidence of fresh paint can seldom be seen from online images.
The only negative comment I would make would be that there seems to be a little evidence of wear on the leading edge of the drivers seat bolster, perhaps a little more than I would otherwise expect for a car that has covered just 60k miles.......Certainly mine with 110k whilst having some very minor wear isn't that obvious to the eye. Perhaps the image might make it look worse than it actually is. I certainly wouldn't reject the car for this as one owner with a particular manner getting in/out can cause more wear to same than others. That said......Like with other cars I would want to scrutinise the V5C, history book, MOT's, any service receipts etc & would check against BMW Customer Service info, MOT check online, HPI & ideally if time permitted by speaking to or cotherwise contacting the last registred keeper(s).
Don't be too concerned with my above advise on mileage verification I am more cautious/cynical than some especially with cars around this mileage. I say that because whilst you consider 60k to be high this is in reality avergae/good for the year. Trade used to reckon on age mileage of 12k p/a then it changed to 10k, (assume 70k for a 7 year old car) I feel that clocked cars brought this figure down or cynically it served to allow trade to under bid. In reality Diesels with a decent sized engine often do more than 10k p/a in early years so a 7 year old car 3.0d with just 60k is IMO quite a good find. Just make sure that 60k is genuine as trade know many seeking cars around 6-7 years old will be motivated by mileages around 60k or less.
Must stress not suggesting for one minute the car is clocked or hiding anything - it's just worth checking for reasons mentioned.
Finally re the history/servicing check to see when next service is due and be prepared for a few bills ahead
such as rear subframe bushes ( can let go from 70-90k), tyres/brakes & other normal wear/tear stuff.
More obvious you have alredy mentioned the maths & as with any car it is in your interest to secure the best final sale price maybe starting negotiations asuming no p/x ( avoids your cr value being in equation) & on finance (many motivated by this due to comission), before fine tuning the deal to suit. Ideally you need to think whats the real cash cost of the actual metal you want & buy not the cost to change. If it has a mickey mouse warranty in the sums I would try to avoid paying OTT for this & would instead look at buying my own warrany direct cover as you still have, (or legal grounds for), sale of goods act recourse for any defects found within 1st 6 months assuming seller doesn't dispute defects occured after point of sale, ( in reality many sellers will dispute assisted by sales invoice likely to say you have tested the car & all equpiment & found it absent of faults at point of sale).
I hope this helps.......meant to reply yesterday but time did not allow for doing this properly.
Good Luck
