to add my bit:
I have a 97/R MK3 8V. 72,000 miles with FSH. great condition.
on start up for first 5 mins - under 20mpg.
on a normal 20 mile run involving dual carriageway and town driving. - 31-34mpg.
20 miles of just dual carriageway/motorways - 35-40mpg.
Get 320 miles out of a tank - average 34 mpg.
When warm, if you cane it to within an inch of its life for 20 miles, red lining in each gear and breaking 110mph + and basically driving like a tard about 23mpg.
The problem you get if you have one/test drive one is that the fuel consumption when the engine is cold is awful c.16-18mpg and this gives a misguided view of the sort of average mpg you will get. Wait till its warm, reset funtion 1 on the MFA and that will give you a far more balanced idea.