I currently own a 2001 100 series and am looking to downsize, because of horrible fuel mileage and a lack in the need for that much space. I am not married, college student, and would love something that is better on fuel. Not really interested in the 4runners with the 4.7, although it's a great engine...been there, done that. Interested in the 4.0 for power/fuel mileage, in the 4runner and the 2.7L in the Tacoma 4x4 Access Cab. How you would all compare the build quality/drivability of the two? I feel like the 4runner is almost class-less, whether dressed in a t-shirt and ballcap and going kayaking or on the way to a white collar job. It looks great and is fairly comfortable and powerful. How does the build quality differ, if they do? Where are they built? Is 20mpg possible in the 4runner 4x4 4.0? I've seen reports of 24mpg possible in the Tacoma 4x4 2.7, but if the 4.0 could do 20....that'd be something to think about. Is it really worth giving up my 100? I'm not much of an offroader anymore, although I love a good road trip (my 100 keeps me close to home because of dismal economy) and would like to keep 4x4 for snowboarding.