To give you an example on mine: I bought my '08 off of a 2 year lease with 15K miles on it in Oct '10 at Beverly Hills BMW for $48K. They showed me where they bought it back from BMWFS for $43K + part of the CPO process added 4 new Dunlop Sport Maxx 20" $2,200 + 4 new brakes and pads.

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2008 X5 4.8
Jet Black/Black Nevada/Dark Burl Walnut
Adaptive Drive
Premium Pack
Tech Pack
Climate Pack
Sport Pack
20" Wheel Option
Premium Sound
Sirius Satellite
Rear DVD Entertainment
Multi-Contour Seats
Comfort Access
3rd Row Seat
Heated Front Seats
Running Boards
3M VentureShield Paint Protection Film