Exhibit 99.3


                                LETTER TO CLIENTS

                                       FOR

                TENDER OF 11% SENIOR SUBORDINATED NOTES DUE 2009
                                 IN EXCHANGE FOR

                     11% SENIOR SUBORDINATED NOTES DUE 2009

                              AVIS RENT A CAR, INC.

                THE EXCHANGE OFFER WILL EXPIRE, AT 5:00 P.M., NEW
                   YORK CITY TIME, ON OCTOBER 25, 1999, UNLESS
                        EXTENDED (THE "EXPIRATION DATE").

                    OLD NOTES TENDERED IN THE EXCHANGE OFFER
                      MAY BE WITHDRAWN AT ANY TIME PRIOR TO
                              THE EXPIRATION DATE.

To Our Clients:

         We are enclosing herewith a Prospectus, dated September 24, 1999 of
Avis Rent A Car, Inc. (the "Issuer," and together with each of the Issuer's
subsidiaries, the "Company"), a company organized under the laws of the State of
Delaware, and a related Letter of Transmittal (which together constitute the
"Exchange Offer") relating to the offer by the Company, to exchange its 11%
Senior Subordinated Notes Due 2009 (the "New Notes"), which have been registered
under the Securities Act of 1933, as amended (the "Securities Act"), for a like
principal amount of its issued and outstanding 11% Senior Subordinated Notes Due
2009 (the "Old Notes"), upon the terms and subject to the conditions set forth
in the Exchange Offer.

         The Exchange Offer is not conditioned upon any minimum number of Old
Notes being tendered.

         We are the holder of record of Old Notes held by us for your own
account. A tender of such Old Notes can be made only by us as the record holder
and pursuant to your instructions. The Letter of Transmittal is furnished to you
for your information only and cannot be used by you to tender Old Notes held by
us for your account.

         We request instructions as to whether you wish to tender any or all of
the Old Notes held by us for your account pursuant to the terms and conditions
of the Exchange Offer. We also request that you confirm that we may on your
behalf make the representations contained in the Letter of Transmittal.

         Pursuant to the Letter of Transmittal, each holder of Old Notes will
represent to the Company that (i) the New Notes acquired pursuant to the
Exchange Offer are being acquired in the ordinary course of business of the
undersigned, (ii) neither the undersigned nor any such other person has an
arrangement or understanding with any person to participate in the distribution
within the meaning of the Securities Act of such New Notes, (iii) if the
undersigned is not a broker-dealer, or is a broker-dealer but will not receive
New Notes for its own account in exchange for Old Notes, neither the undersigned
nor any such other person is engaged in or intends to participate in the
distribution of such New Notes and (iv) neither the undersigned nor





any such other person is an "affiliate" of the Company within the meaning of
Rule 405 under the Securities Act or, if the undersigned is an "affiliate," that
the undersigned will comply with the registration and prospectus delivery
requirements of the Securities Act to the extent applicable. If the undersigned
is a broker-dealer (whether or not it is also an "affiliate") that will receive
New Notes for its own account in exchange for Old Notes, it represents that such
Old Notes were acquired as a result of market-making activities or other trading
activities, and it acknowledges that it will deliver a prospectus meeting the
requirements of the Securities Act in connection with any resale of such New
Notes. By acknowledging that it will deliver and by delivering a prospectus
meeting the requirements of the Securities Act in connection with any resale of
such New Notes, the undersigned is not deemed to admit that it is an
"underwriter" within the meaning of the Securities Act.


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