Well, a couple of weeks ago I had the opportunity to "go to school on the S60" where we spent all day (9am-4pm) in putting through their paces (accelerating from 0mph, going through a course of 8 cones at different speeds under different loads, sudden braking, etc.) the S60 (both 2.4T and T5 models) along with a Mercedes C320, a BMW 330i, an Audi A4 2.8 Quattro, and a Lexus IS300.

I have written my observations about teh S60 (both 2.4T and T5) on a previous post so I will not bother you with repetitive comments.

Here is myb take on our four major competitors (starting from worse to best):

Audi A4 2.8. We all know the attributes of the A4 but also its shortcomings which are becoming more and more evident by its dated looks. I know that the "new" A4 is coming next Spring but for now, the A4 cannot really compete in a very tough (and becoming tougher as we see) segment. The engine is WAY underpowered whether you use the updated version of the 1.8T engine or the 2.8L (which has improved, indeed, but is still lacking launching power). The interior very crampy, dash (at least for me) is very busy and not easy to navigate through, the handling is ATROCIOUS. Going through the cones at any speed over 35mph puts you in danger of ending up looking at the spot where you started (after the 2nd cone). Very "soft" car, surprising for German engineering, reminds me more of the way an Opel handles rather than something from Ingolstadt. Ditto for its bigger brotherm the A6. That car's handling also stinks. Remember that we had a 2000 A8 traded for an S80 T6??/ I did spent quite a bit of time driving this car and see what it is all about...Very impressive, tremendous power delivery, tremendous handlng (despite the fact that its junior partners the A4 and the A6 are atrocious), great ride, stinky gas mileage. Anyway, I am off the subject. back to the A4. That car, with the exception of the Lexus, is the smallest and weakest of the bunch. No way that it can compete with the Germans and the Swede. Its great advantage can be summoned by ONE word: Quattro.

Lexus IS300. This car attracted everyone's attention perhaps because of its youthful, dynamic looks and perhaps because it was painted BLINDING White. It was one of "whitest" cars I have ever seen. It looked nice, aggressive, low to the ground, read to "take on the world" or rather...BMW. Sitting inside, though, is a BIG task. Rear seat? Forget it! Trust me, I am only 6'0" and under 185lbs. and I had a very hard time getting in and out of that rear compartment. Sitting upfront, is OK but it is very cramped. The interior i, again, very sporty, dynamic but the decor belongs to a...25 or 26-yr. old. I cannot see anyone above the age of 35 (max) driving this car. Women??? Forget it. This car "reeks" of testosterone, so I think Lexus made a huge mistake making this car this masculine sicne the BMW 3 series have a great female audience (especially the new 3 series). Trunk? LAUGHABLE. Anyway, i was very curious to drive this car on my own and with 3 other people on board. Alone, the car drove OK...not great, OK...the engine, despuite its size is not very smooth. I have driven the GS300 and it accelerated differently. The IS300 feels like it is working too hard. The handling not very good, perhaps I had set the bar too high, given the fact that this car is supposed to "take on the BMW 3-series"....but to paraphrase Lloyd Bentsen..."Mr. Lexus, I have known BMW 3-series, I have driven BMW 3-series, believe me, you are NO BMW 3-series"...It is a step toward the right direction but this car is NO BMW...not even close...Going through the cones, i was respectable but at speeds above 40mph, you better have quick hands because if you do not, you aren't gonna make it. This car is supposed to be "sporty" but the steering wheel is so loose adn it takes so many turns (in comparison to ALL other cars) to take it through QUICK left and right turns. I don;t understand why they engineered it that way. So, not only it is the smallest of the bunch but it underachieves, based on its aggressive looks. This car belongs to a young kid but I am not sure how many young kids can buya car that sells over $30,000.

Mercedes C320. This was a pleasant surprise. This was the car that I was totally indifferent and did not care if I drove it or not. I liked the new "baby S-class" look, it makes the car more expensive that what it really is. Its price tag is rather high but I guess Mercedes can put whatever tag they want to...Seats were very nice, pretty comfortable but not extremely supportive, the rear leg and headroom, very impressive. Out on the road, the car drove extremely well, very quiet, suspension handled bumps very well and the interior was warm (although conservative for MY taste). Was was surprising to me though were the gobs of power that this car had, it seemed that it wanted to keep accelerating and it handled the slalom course very well. Did not seem that the wheels wanted to break loose unless you increased the speed (through the cones) above 45mph. I did not expect this type of performance from the Merc, I must say that this new C-class is a different car than the old "taxi-cab" C230s and C280s. I still think that the price is kinda ridiculous you approach high 40s in the 320 model and loading it up with all the goodies.

BMW330i. What I thought would be the best among the S60 competitors receive the majority of positive comments from my colleagues, as well. I had driven the car previously, but I had never put it through its paces (cones, sudden braking etc.) I, personallu\y, felt very comfortable IMMEDIATELY inside this car, felt that it would not betray me in the slalom course. And it really did not. Because of my unreasonable confidence, I took this cr a bit faster a lot sooner than I did with either of the previous cars, and whether I was on my own or with 3 other "sweat hogs", the car was very composed. The power was, expectedly, very good and very smooth. Not sure if the 30 ir the C320 was quicker right of the bat. Perhaps the C320, but this is based on "feel" rather than stopwatch measuring. The seats, although a bit firmer that I am used to, were very supportive and very comfy. The BMW's interior reminds me a bit of the Volvo...although they are very different, there is no nonsense in their design, almost spartan, just what you need. Not the excessive "BS" that you find in an Audi or Lexus or Saab (and sometimes Mercedes). The brakes were tremendous, the steering wheel was very quick, not lazy like the IS300's. Price tag is not cheap either, pushing low to mid40s, well equipped.

Then I got in the S60...After driving 4 other cars, naturally, I felt like I was slipping back into my own shoes. The driver's seat felt like I was missing all along. I can be subjective here, I think no one can argue that Volvo makes the BEST seats in the world. The whole car felt familiar but, again, you cannot blame me for feeling that way; this is what I drive every day. But having driven the other cars, I could tell now that teh S60 and the MC320 felt "the biggest" of the 5. The IS300 felt the smallest and "cheapest", the A4 felt the "oldest" and the 330i felt the sportiest. The T5, surprisingly for being a Volvo, felt very close to the 330i. The handling has been improved DRAMATICALLY; I don't know if Volvo (in developing the S60) have dissected BMWs or hired ex-BMW engineers, but this Volvo is so different. And the price (about $38,500 MSRP for a loaded S60T5, except Navigation) is not bad at all.

I see the BMW as the biggest threat, with the Mercedes following because of the name. The A4 will be a car to be reckoned with when it gets a facelift and the 3.0L engine (I think with 220HP). The Lexus is a non-factor, I wish we had the S40T4 and then we could see who would sell more...

Between the S60T5 and 330i, that is a tough choice to make. One of the advantages of the Volvo is the FWD (yes, I know that all of you RWD pundits are laughing now, but here in the mid-Atlantic states and in the Northeast, RWD is a MINUS) and the roominess; the S60 is wider by almost 6 inches, front headroom is bigger by 3/4 of an inch, rear legroom is longer by about 3" and trunk capacity is larger by more than 3 cu.ft. Furthermore, the S60 has head protection for front and REAR passengers (BMW only for front), our head restraints are rated safer but the BMW has been I.I.H.S.'s "Best Pick". We shall see when they test the S60..

A couple more things; the S60's torque comes at lower RPM (@2,400) whereas the 330's comes at 3,500RPM. Another puzzling thing was that in the 330i, the rear seat 60/40 split is an...option!

Lastly, one thing that Volvo has to pay attention to was that ALL of the other cars, came with FULL-SIZE spare tires (including the alloys!)...That is something that Volvo has to keep an eye to, since the competition already offers it.

Sorry for the ong post.

Yannis