I'm stumped. It looks exactly the same as the Elise R, so why's it here? When Rover died the entry level, K-Series-powered Elise went with it along with a loyal customer base that couldn't stretch to a whopping £29,945 (in basic trim) for the Toyota-powered 'R'. Meet the 'S', the new entry level Elise. It's £6000 cheaper than the 'R' and is powered by a distant relative of the trick VVTLi engine, built by Yamaha for the Toyota Celica. The 134bhp, 1.8-litre engine sitting under the rear clamshell is lifted from the current Corolla. Unlike the 'R' it’s not been fettled by Yamaha, meaning different internals, no electronic valve lift and one less cog in the gearbox. Is this a pared to the bone, hardcore track-special then? Not really. The Elise has never been exactly luxurious but the 'S' still comes with a stereo, Probax bucket seats, alloy wheels and new LED rear lights. The windows are wind down (hardly a chore in an Elise), th...