Just yesterday we were polling our readers on whether or not the Smart brand would go bust in the U.S., and here we have the first official look at the model that will head to our shores in early 2008. The new Smart ForTwo looks a lot like the old one but features three new gasoline engines topping out at just 81 hp. We’d guess the 81-hp version will be the only one that makes it to the States along with both coupe and convertible body styles. There’s not much information regarding prices, but we don’t even know yet where the dealerships will be. Keep reading for more images and let us know if you’d consider buying one.