Volkswagen prepares to stand "Up!" here at the Frankfurt Auto Show with a new concept car designed to compete with the Smart ForTwo. As we were the first to tell you earlier, it's called the "Up!" and VW's planning on bringing the rear-engined, high-design subcompact to market in the next two years and we've heard rumors of a 100 mpg target fuel economy. We'll have more tomorrow, but for the time being, here's the press shots we've got — seeing as km77's gone with it — why the heck not?