After 20 mins of play, I can say that it is better then NFS Underground by a long shot imo. The graphic and control reminds me a little bit of the original Test Drive and Test Drive 2 for the PC.
I have to agree with Thug4L1f3, TOP GEAR RALLY is the best 3D racing game for the GBA.
People have different taste. Personnaly, I don't like V-Rally 3 (GBA version only) at all and i'm also a big racing fan. I love V-Rally 2 (Dreamcast version) and V-Rally 3 (PS2 version). The GBA version has many options but the collision detection is so bad. There is no fun for me.