Automakers with remaining 2006 inventory are getting desperate in some cases to get rid of their lot. has assembled the 10 best incentive offers based on the percentage off of a car's base MSRP, and Kia tops the list by offering 26.32% off the Sorento and 23.87% of off the Sedona minivan. Why so much? Because they're 2005 models! The third vehicle on the list, however, is the most appealing to us. Saab wants to get rid of the last remaining 9-2X models and is offering $5,000 off of the car's base MSRP, which amounts to a substantial 21.75% discount on what is essentially a more luxurious Subaru WRX. The rest of the list is as follows.

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