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X1 has a few very useful standard features which are options on 320i:
- 240 hp engine vs 180 hp
- Folding rear seats ($450)
- Alarm ($400)
- Storage package (?)
- Sport steering wheel
- 8-way adjustable seats vs 6 way
- Roof rails
- Paddle shifters $120 only on X1 (not available on 320i)
320i has iDrive, slightly better stereo and more legroom
Also sport package on 320i is excellent value
Both are excellent value if optioned properly.
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