It's built in Graz, Austria by Magna Steyr under a contract from BMW. Magna Steyr also builds other vehicles, which could remotely be considered the X3's distant relatives, such as the Saab 9-3 convertible and the Mercedes Benz G class.  X3s built for the US are equipped differently than some other countries.  For example, the panoramic roof is standard as well as the 260 hp engine.

3.0 liter 24 valve DOHC 6 cylinder engine
(code N52) rated at 260 hp.

headlights

taillight and X3 badge

3.0Si badge on the side

view of underneath the car

Optional equipment includes rear side airbags. Some standard equipment in this car is optional in other markets. This includes electric seats, automatic climate control, and panoramic sunroof/moonroof.

Pirelli Scorpion STR 235/55R17 tires, 17 x 8" wheels.

view of tire tread

shiny metal door latch, a nice detail

headrest design is new for 2008

rear seat

There is a storage compartment in the center dash above the radio and vents in place of the optional navigation system

view of the dashboard

key and owner's manual case

For now, the car is almost completely stock.  There is a European spec driver's mirror which is slightly convex on the outer edge.  It's hard to notice if you're just admiring the car from the outside.

These are photo of the dealer.