Towing thoughts: I bought a new 2005 (in 2005) Toyota PU, 4cyl regular cab, auto that weighed in at 3100 pounds. I could hardly believe the tow rating at 3500 pounds, so I E-mailed Toyota who provided this response: "Thank you for contacting Toyota Motor Sales, U.S.A., Inc. We appreciate your purchase of the 2005 Tacoma. The current towing specifications listed in our brochures and on our website for the Tacoma are accurate and have not changed. The 4-cylinder regular cab Tacoma has a towing capacity of 3500 lbs and does not require an auxiliary transmission cooler to tow up to 3500lbs. You can tow your 2400 lb. sailboat with the 4-cylinder Tacoma. As long as you do not exceed the towing capacity of 3500 lbs and tow according to the instructions in the Owner's Manual your vehicle will remain under the factory warranty. Your email has been documented at our National Headquarters under file #200501310921." I did this because I purchased a 5 year/100K warranty and did not want a service advisor to threaten to void the warranty or not repair a problem caused by towing. The Tacoma is 2 wheel drive. Even though I have launched in slimy low tide concrete SF Bay ramps I never felt I needed 4X4. Later I bought a used Jeep Grand Cherokee 4x4, 4.0 6cyl, auto, which I thought I needed for towing (rated at 5000lbs). I never used the 4X4 feature when I towed or launched even in the steep ramps at some of the high Oregon lakes. I now have a 9000 pound (loaded with gear) travel trailer and pull it with a Ford 3/4 ton which has a tow capacity of 12,000 pounds. Unlike Toyota, Ford specifies, all current DOT (dept of transportation) tow ratings are to include occupants, gear in the vehicle as well as the towed item. If this current thinking is industry wide, one would have to weigh the people and gear and combine it with the weight of the M-Boat, trailer and gear to see if it exceeds the rating. One of the best sources for tow ratings (down loadable PDF's) is at Trailer Life Magazines site: http://www.trailerlife.com/output.cfm?id=42175 Happy towing, Bill