32 front and rear. Increased to 35 rear when fully loaded (4 people plus luggage, or equivalent luggage load).

Looking at the 2006 owner's manual (the 2004 manual won't load) I see 32/33 all around, even with a full load. the 39/39 figures listed are for four people plus luggage, only when travelling at sustained speeds in excess of 100 mpg. Even at those speeds with four people, it calls for 32/32.

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2007 X3 3.0si, 6 MT, Premium, White

Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue