good deal or rip off?

Im living up here in canada,and i see a 2000 Audi TT Quattro for sale for 27,500(CDN of course) with 103,000km.leather 6disc bose system, Xenon lights.its a nice little 5 spd. does this sound like a good deal.plus i'm trying to find if theres a market for performance parts,cause i want more HP,and what do they come factory with for HP?

180 horse 5spd, or the 225 6spd. 1.8t. the one you are looking at is a rip off. don't buy it. ive seen them for cheaper with like 50,000 miles on them.
also the 5 spd is weak. I bought mine flooded for 8 grand. its got a 6spd 225 horse 1.8t in it.

with 17,000 miles on it.