Automobile Consumer Services, Inc. (ACS), an online direct-to-consumer auto leasing company, released a list of the top 10 most requested vehicles from its auto leasing website for the second quarter of 2003. BMW has three models listed in the top 10 for both new and used car leasing requests. "Luxury used cars like the popular BMWs have grown to account for one-third of our business," notes Tarry Shebesta, president and owner of ACS. "The option to lease pricier used cars is part of what is helping to fuel the used car market." New car leasing also continues to expand as savvy consumers are discovering that leasing has two major benefits. First it eliminates the negative equity position they find themselves in when they trade in a traditionally financed vehicle with a 60 month term. Second, a 36 month lease payment is normally lower than a 60 month finance. Properly done, a new car lease can be a great finance tool for the consumer., as the name suggests, says it provides a tool to instantly evaluate leasing options from a number of sources. Customers can lock in the lease quote they like and apply for credit online. As an independent leasing company, ACS facilitates the entire leasing process. ut Automobile Consumer Services, Inc. ( Based in Cincinnati, Automobile Consumer Services, Inc. (ACS) is a rovider of consumer automotive services, including car buying and leasing, fleet resources, vehicle remarketing, and used vehicle sales.