Mike "The Situation" Sorrentino's in a dancing mood checking out luxury whips ... probably because he doesn't have to stress about dropping cash on one of them.
The Sitch was with his 'Jersey Shore' pals Ronnie, Vinny and Pauly D Monday in Miami filming for their reunion show, and visited an exotic car dealership to take a couple badass rides for a spin.
Ronnie took the wheel of a Lambo, with Mike riding shotgun -- while Pauly D and Vin hopped in a Bentley.
The sad situation is ... Sitch ain't getting any closer than a test drive. As we reported, he recently pled guilty to tax evasion, and owes a big check to the IRS. He's also looking at up to 5 years in prison and a hefty fine.
Window shopping ain't a crime though.