This is a special Fiat 124 Spider, for about #30,020 or 41,800 USD. Lots of racing parts and things.
There is also a Fiat 124 Spider Abarth sold by Fiat that is only about $30,000 USD and a Fiat 124 Spider starting at $24,000 USD.
All are built at the Japanese plant where the Mazda MX5’s are built, the whole interior and chassis are just like the MX5. Just the outside skin and several upgrades.