well I don't think anyone could compare performance actually...the Concept S was just a concept...anyhow, they both used the Gallardo engine so you can't compare...
On looks well that's another story...
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"You stick to building tractors and I will stick to building sports cars" -Enzo Ferrari to Ferruccio Lamborghini...
When I visited the works last week there wasn't a single Spyder or Concept S being built.
Guess it will take some time before the first customer cars will be delivered.