Audis are better, but if your tike just won't shut up about wanting a Bimmer, then by all means bestow upon him or her this shiny BMW Baby Racer II.
The Racer comes with "low-noise" rubber tires that promise a quiet ride and marginal obstacle-tackling efficiency. High and low speeds ensure your little loved one will be able to mercilessly taunt their slower Power Wheels-equipped kin at slow speeds, before throwing the BMW into high gear and leaving them in their rearview. Just like real life BMW drivers!
This fine example of German engineering is certified by the German Technical Inspection Association (TÜV) for kiddies aged 1-3. Price not available, but if you have to ask you're probably driving a Kia. [BMW via Born Rich]