i have seen around that the felt s32 is the best entry tri bike around? do you guys and girls agree? is there any bike comparable to it $ vs. performance? do any of you have the new one? im thinking about one for christmas 
thanks for your feedback
It could be, and it depends on whether you mean the 2006 version or the improved 2007 version.
the new 2007 with ultegra/105 and a wheel cutout
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That’s the problem… Those are the differences people see and compare and talk about.
Those are not the real, tangible differences though. Those changes won’t make it a different bike, just a different *looking *bike.
The real improvements in the 2007 Felt S32 are:
Higher head tube, only 1cm higher, but that is a nicer design than last year. Most entry level riders need to think about being higher rather than lower. Steeper… or shallower, There is a new two position seat post that enables you to go to 77.9 degrees on the frame and steeper on the saddle center.
Those things will make a tangible difference in the bike’s performance.
im just getting into tris. im doing a couple sprints next year and will probably move on form there so do those factors make a big difference?
One interesting thing about the 2007 Felts— The B2, DA, S32, S22 all have the same geometry. That should make things more straightforward from a fitting perspective.
-Marc