In the USA - the M-Sport option was not offered until 2009 model year. In the rest of the world, it was offered in 2008.
On the 135 coupe, the sport option included the sport seats, the sport steering wheel and shadowline trim.
The M-Sport option added M-Door sills. M logo on the shift knob and steering wheel and an M dead pedal, along with the 261-M rims and anthracite headliner.