[Z-man]

According to Excellence Magazine, (April 2002 issue), the values for a '95 968 Cabrio are:
Poor: $19,579.00
Good: $22,261.00
Excellent: $29800.00.

If the car is in excellent condition, it sounds like it's in the ball park, price-wise. Given that it has only 30k miles on the clock, it better be in excellent cond!

Given that the car is 7 years old, if the PO hasn't changed the belts/gaskets yet, you would be wise in doing so if you purchase the car.

Inherent problems: Timing Belt: if this snaps, the valves will crash into the pistons, since these cars are interference engines. Not a good thing. Even though the car has only 30k miles, make sure you get the timing belt inspected to ensure it's in good condition.
Cam chain tensioner/guide: if the guide goes, the lease damage is bent valves (at $90 a valve and 16 valves, well, you do the math!) This device usually needs to be replaced after about 100k miles, so you should be ok with it for a while. (I had mine replaced in my 944S2: it broke apart as my mechanic was taking it out!) Clutch: these were known to have problems: do a search here, and for r&p (something and pinion) that are problematic on this car. The Variocam system had some various issues, but I don't know any specifics.

Hope this helps!
Good luck!
-Zoltan.