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If your going to buy new, February is the best as that is when they need to close out their books. If you go towards the end of the month, the will give you HUGE discounts on the "new" inventory from the previous year.
i.e. if you go Feb 2011 you can get a new 2010 for cheap
Used cars depends, but most dealers want to close out their used inventory by end of year at the end of December. Any sales person wants to squeeze in the last possible sale at the end of the month to boost his commission, so hold off until then
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