I would want to see the records for the car to make sure that the belts have been recently changed and that the car was well-maintained in general. 968s also had a transmission issue with the pinion bearing. Some cars had a problem, others did not. I believe it is a $3K fix though. Also look for the condition of the wear items that can add up quickly: tires, brakes, front A-arm bushings.
After that for me it would be all about condition: paint, top, seats, dash, etc. After 10+ years paint starts to fade and seals begin to dry out.
You might also check out this forum:
http://65.61.16.109/forum/forum.asp?FORUM_ID=5
BTW. I have a white 95 968 cab for sale with 64K miles. One of these days I get around to posting an ad on the Pelican for sale site. Price is $20K, recent professional respray.
