Value

Combining the factors of reliability, fuel economy, price, and performance, I feel these cars present the best value of all:

(1) Saturn SC2 - These cars are very available. The 97-00 model had leather seats as an option, and these cars are easily found for a virutally identical price to those with cloth seats. In particular, the 1.9L 124hp Twin Cam engine that Saturn made for the SC2 is a very good value. The fuel economy of 39/28 is as good as it gets, while the performance of 8.7s for 0-60mph acceleration is quite quick. The SC2 is just a classically designed short-wheelbase coupe that has an excellent track record. A 1997 SC2 with leather seats and 80k miles will run you about $4k. This is the definition of value.

(2) Honda Accord - The Accord is terribly easy to find. It presents better value over the Civic because Civic's tend to be more difficult to find and prices are less negotiable due to their superior fuel economy. However, the Accord still easily gets over 30mpg highway and in fact has a slightly better reliability record to the Civic. Although, both are top of the world in that department. Certain Accord models have been equipped with leather seats since 1990. In coupe form, the car trancends its utilitarian sedan image. However, the internals are the same regardless of body style and the performance is extremely average.

(3) Mitsubishi Eclipse - The Mitsubishi Eclipse is one of the most classic foreign sports coupes of all time. Because Mitsubishi debuted both V6 and turbocharged engines throughout the life of the model, the standard 2.0L I4 models tend to get over-looked within the used car markets. Nevertheless, the standard models are more reliable and get better gas mileage while still performing a 60mph sprint in under nice seconds. Leather seats were optioned into newer models, although this option is tough to find in the non-turbocharged models. Given the availability and lack of demand for the I4 engine, the Eclipse presents an excellent value.

Honorable Mention:
Nissan 200SX SE-R for its performance and price
Toyota Celica for its relibility and looks
Honda Civic for its fuel economy and reliability