I have a 3 yr old, and he loves. The steering is realistic, there is a mock stereo and a horn that you can honk. When I bought the car, he couldn't drive: now he can go forward and backward and steer and actually pull into a parking spot beside actual cars.
The only complaint: the back wheels spin occasionally if there is one occupant: when this happens, an adult has to go in and hold the rear of the car down to help the car regain traction... I guess if the manufacturer made the rear of the car heavier, this problem wouldn't exist. But, overall for $200, I am very happy and my son loves it!