hmmm, does it smoke constantly, or just when you downshift? cause the only thing i'm thinking of is maybe your vavle seats, but if you only have 40k on it, it shouldn't be that. hmm, honestly i not too sure, do you have any performace stuff, i.e. headers, exuast, no cat, that sort of thing, because i know that a full exaust system will do that. espciall with no cat.