I have found pricing by Black Book, Gold Book & VMR. The price ranges between these different sources is quite wide. For instance, looking at a 2007 A4 3.2 S-line w/27,000 km, I think the wholesale or trade-in prices were $23k to $41k (adjusted for Alberta pricing as appropriate).

The car I'm going to look at is listed at $39.5k, which seems pretty good for a car that new was ~$55k. However, compared to Black Book, it is way off (even Black Book retail was under $30k).

Thoughts?

BB is a rough guide that quite often doesnt take many options in to consideration, plus the retail number you are seeing will more than likely have CPO warranty as well which is huge value to you. we had the same car plus Ti pkg with 12 k and it sold for $44,800...

You should be able to negotiate as well now...