Has anyone ever bought a boat right at a boat show? My friend ( NOT ME) was looking at a new cruiser, show special was $149,999. I said to offer them $125,00 and work your way up. He thinks that the advertised price at a boat show is their lowest acceptable price. I told him I think they can do even better.

A buddy of mine boought a Sunsation at the detroit show a few years back.
It was a 32' but only had small blocks, I think he paid around $70,000 - not unreasonable in my opinion.
I think in this market, you go to the show to choose a hull, and then build a boat from that - which is what the builder's really want you to do.

rumor has it that there are a few manufacturers that have as much as 40% profit in there boats based on MSRP

A dealer friend on mine said they try to start at around 30%+ over their cost....hope/ need to sell in the high teens% to stay in business. Remember they don't sell as many units as a car dealer.

Friends of ours bought a new 31 Fastech at the show last year. They were able to negotiate below the advertised show price.

so there is a chance that if the dealer just wants to sell another boat this year, He maybe able to get it for 125 vs 149 thats about what 15-16% off

The cost of doing business that they need to make back is much less on a show boat that is usually still on free money from the manufacturer (though every arrangement differs), plus the manufacturer to dealer cost discount on a boat show displayed unit. Find out and verify MSRP on the boat, figure 33% off that and start there, and don't go far on a clean deal on a boat show boat. Plus figure I'll bet, a 7K break in cost (est. based on the # you're tossing out) from the manufacturer for the boat show appearance of that boat. Another trick is them having a boat that was ordered last fall at a locked in price, and showing you an MSRP that reflects current pricing ....say that went up the first of the year.
GO GET 'EM...

Absolutely. Why would you care if you hurt the dealers feelings with a low offer? You won't know unless you try.

It is the place... just come ready to buy... tell them at this price I will come here on the last day of the show and take it away. They love to sell boats at the show. OFFERS are encouraged! You can ALWAYS do better. I bought one for work last year and just about stole it. It was a pontoon but they love to wheel and deal. Give them a standing offer and then go to other booths, then come back. Make sure you are clear with them that you are BUYING SOMETHING TODAY and see who takes the bait. They will come around. Make sure they know you are shopping around and it is down to either your boat or two others that you have made offers on... You have nothing to lose.

FWIW, I paid almost 35% below MSRP on a new 1999, purchased in Feb 2000. All they can do on a low offer is say no, what have you got to lose? Too many people forget that the buyer is the one in charge.