Top 10 Least Expensive (TCO) Luxury Vehicles to Own

Cars at the lower end of the luxury class are the least costly to own because their lower starting prices minimize the effects of depreciation.

Luxury car buyers looking for the best long-term value should cross-shop vehicles at the lower end of the price spectrum. The lower the starting price of a vehicle, the more likely it is to mitigate the single largest financial hit associated with car ownership — depreciation.

This is the second feature in SMART-NEWS's series on vehicle ownership costs, and here we rank the top 10 luxury vehicles with the lowest cost of ownership over five years.
See also our list of the Top 10 Most Expensive Vehicles to Own.

Depreciation is the largest ownership cost for any vehicle. Therefore, models with lower sticker prices end up dunning owners less than models with higher manufacturer suggested retail prices (MSRPs).

That's true even if a higher-priced model holds its value better: The Audi A3, the fifth least expensive car to own according to our research, depreciates a whopping 71 percent from its base MSRP over five years. By contrast, Porsche’s 911 Turbo — the sixth most expensive car to own — loses just 54 percent of its base price in five years. But the A3 starts at around $25,000, compared to $122,900 for the 911 Turbo. And 71 percent of $25,000 comes out to $17,750, which is a lot less than the 54 percent of the Porsche’s $122,900, or $66,366.

Looking at those numbers, it starts to become clear why the top 10 luxury vehicles with the lowest ownership costs all have base prices below $35,000.

Lower-priced cars also cost less in other categories, says David Wurster, president of Vincentric, the research firm that provided data for our rankings. “You see that in taxes and insurance,” he says.

But bear in mind that Vincentric’s projected ownership costs are only estimates. Actual expenses will vary by region. “There are large variations in maintenance and repairs when you look at a state where costs of living are higher, because labor rates are higher,” Wurster says. Similarly, people living in high-tax states will likely pay more in vehicle taxes and other fees. Insurance rates also change by region, as do fuel prices, he says. All of these are factored into the five-year ownership costs used to rank the vehicles on our list. Click here to see the full list of vehicles in the slideshow.

Drivers do have some control over ownership costs, regardless of where they may live. For instance, driving style and distances traveled determine fuel, maintenance and repair expenses. Plus, insurance premiums remain lower with good driving records.

“There are substantial variations in insurance rates between carriers even in the same region,” says Michael Calkins, who tracks ownership costs for AAA's national office as manager of its approved auto repair program. “You have to be a smart shopper for everything, not just for the car, but also for the insurance.”

Owners who care well for their cars can even beat the deprecation average. “You need to maintain your vehicle properly,” Calkins says. “Keep it in good condition cosmetically and mechanically to maximize its trade value.”

Japanese and Swedish brands dominate our list of the 10 least expensive luxury vehicles to own, likely due to the fact that they tend to have lower starting prices. One German and one American nameplate help balance out the rankings.

The 10 least expensive to own luxury vehicles are determined by estimating six expenses over five years: depreciation, interest and opportunity costs, fuel, maintenance and repairs, insurance, and taxes and fees (see explanations below). The rankings include 2007 models only.

Vincentric breaks down ownership costs for every variation within a model line, so the ownership costs used to rank vehicles on this list are averages of all variants in a given model line. For example, Acura sells four versions of its TSX sedan, the least expensive luxury car to own. Vincentric computes separate lifespan costs for each of the four variants.

The data used in this ranking is from late May 2007 (Vincentric updates cost-of-ownership estimates monthly). Interest expenses assume a five-year loan at 6.86 percent with a 15 percent down payment. Opportunity costs consider what owners would have earned if car expenses went into certificates of deposit instead. Insurance costs are for a typical driver under age 65, with a clean record. Vincentric used the EPA's 2007 Fuel Economy Guide to calculate fuel costs.

10. Lincoln MKZ
Starting MSRP: $29,305
Five-year cost of ownership: $55,011
Depreciation: $19,718
Interest and opportunity cost: $10,456
Fuel: $10,983
Maintenance and repairs: $3,880
Insurance: $7,851
Taxes and fees: $2,123

The Lincoln MKZ is the only model from a Michigan-based auto company that makes the list of either the 10 least or 10 most expensive luxury cars to own. It squeezes onto the 10 least list by dint of its relatively low sticker price. With a base MSRP under $30,000, the MKZ can get away with a high depreciation rate. Averaging $19,718 for the front-drive and all-wheel-drive versions sold by Lincoln, the MKZ's depreciation takes 67 percent of its starting price.

9. Lexus ES 350
Starting MSRP: $33,470
Five-year cost of ownership: $54,585
Depreciation: $19,549
Interest and opportunity cost: $10,905
Fuel: $10,648
Maintenance and repairs: $3,888
Insurance: $7,315
Taxes and fees: $2,280

The ES 350 from Lexus, the luxury division of Toyota, has been called a Camry in fancy attire. That may account for its showing among the 10 luxury leaders in lowest total ownership cost. The sedan is the highest-priced model that makes the list, with a starting MSRP of $33,470. That raises its loan interest and opportunity cost, as well as its taxes and fees. But the Camry's reputation for dependable quality rubs off, so the Lexus does well with depreciation, and it also enjoys the second lowest insurance cost.

8. Acura RDX
Starting MSRP: $32,995
Five-year cost of ownership: $54,502
Depreciation: $17,826
Interest and opportunity cost: $11,323
Fuel: $12,542
Maintenance and repairs: $3,538
Insurance: $6,950
Taxes and fees: $2,323

The Acura RDX is the only SUV that runs with the 10 luxury vehicles that are least expensive to own. With the gas-guzzling rap against SUVs, it seems appropriate that the RDX has the highest estimated fuel cost in the group. At $12,542 over five years, the Acura squanders 20 to 25 percent more fuel than some passenger cars in the ranking. Still, for a sport utility, its EPA fuel economy rating of 19 mpg city/23 mpg highway is good — especially for an all-wheel-drive hauler with pep and pizzazz.

7. Lexus IS 250
Starting MSRP: $30,255
Five-year cost of ownership: $53,220
Depreciation: $16,998
Interest and opportunity cost: $10,793
Fuel: $10,480
Maintenance and repairs: $3,700
Insurance: $9,060
Taxes and fees: $2,189

As a sport sedan made for more aggressive posturing, the Lexus IS 250 carries the highest average insurance cost among the 10 least expensive luxury cars to own. That excess alone moves it lower on the list. With better resale value — and therefore lower depreciation — than four of the six luxury models that have lower lifespan costs, the IS 250 would rise at least one spot in the ranking, even though its purchase price is higher than the six models that score lower lifetime ownership costs.

6. Volvo V50
Starting MSRP: $26,690
Five-year cost of ownership: $52,906
Depreciation: $18,306
Interest and opportunity cost: $10,054
Fuel: $10,346
Maintenance and repairs: $4,006
Insurance: $8,176
Taxes and fees: $2,018

Like other European models among these economy leaders of the luxury class, Volvo's introductory-priced wagon stumbles with a high depreciation rate that saps its value. The average depreciation of the three V50 versions Volvo sells, at $18,306, comes to 69 percent of the car line's starting MSRP, among the highest in the group. The V50 wagon would do better, but the higher priced, all-wheel-drive version pulls its average ownership costs upward.

5. Audi A3
Starting MSRP: $25,340
Five-year cost of ownership: $51,513
Depreciation: $18,092
Interest and opportunity cost: $9,863
Fuel: $10,026
Maintenance and repairs: $3,697
Insurance: $7,815
Taxes and fees: $2,020

As a hatchback, the Audi A3 is the only model among the 10 least costly luxury cars to assume that classic economy car shape. Fittingly, its five-year fuel cost estimate, at $10,026, is the lowest among the least expensive to own. But the A3 suffers from rapid depreciation. The model line's five-year depreciation, averaging $18,092, steals 71 percent of the A3's starting price, the highest percentage among the 10 lowest cost luxury cars.

4. Saab 9-3 SportCombi
Starting MSRP: $27,495
Five-year cost of ownership: $51,499
Depreciation: $17,457
Interest and opportunity cost: $9,672
Fuel: $11,521
Maintenance and repairs: $3,159
Insurance: $7,740
Taxes and fees: $1,950

Vincentric's David Wurster explains that higher purchase prices point to higher ownership costs. The Saab 9-3 SportCombi shows how. The wagon's starting price is just $1,245 higher than its kindred, the 9-3 Sedan. Over five years, the SportCombi depreciates about $200 more, takes about $300 more in interest and opportunity costs, $300 more for insurance and $100 more in taxes and fees. Add about $300 worth of additional gas consumed by the heavier wagon and the SportCombi drops two places below the 9-3 Sedan among the least expensive to own vehicles.

3. Volvo S40
Starting MSRP: $24,240
Five-year cost of ownership: $51,484
Depreciation: $16,941
Interest and opportunity cost: $9,736
Fuel: $10,783
Maintenance and repairs: $4,005
Insurance: $8,104
Taxes and fees: $1,915

Starting at $24,240, the Volvo S40 sedan is the lowest-priced luxury car among these 10 models with the lowest ownership expenses. But its average depreciation, at a whopping 70 percent of the base price over five years, hits hard. Not only will you spend more to own the S40 than you will for the top-rated Acura TSX, you'll also spend more when you visit the repair shop. At $4,005, the S40's maintenance and repair expenses tie with the Volvo V50 wagon as the highest among these lowest 10.

2. Saab 9-3 Sedan
Starting MSRP: $26,250
Five-year cost of ownership: $50,282
Depreciation: $17,247
Interest and opportunity cost: $9,352
Fuel: $11,197
Maintenance and repairs: $3,159
Insurance: $7,437
Taxes and fees: $1,890

The first of five European luxury models with the lowest lifespan costs, the Saab 9-3 Sedan benefits from its relatively low purchase price. That puts it in second place among the least expensive to own vehicles, even though depreciation grabs 66 percent of its starting MSRP. At their base prices, you'll pay less to purchase a 9-3 Sedan than an Acura TSX, the least expensive luxury car to own. But through five years, the 9-3 will gobble up $3,000 more.

1. Acura TSX
Starting MSRP: $28,090
Five-year cost of ownership: $47,084
Depreciation: $13,808
Interest and opportunity cost: $9,730
Fuel: $10,279
Maintenance and repairs: $3,002
Insurance: $8,285
Taxes and fees: $1,980

Half the models on this least expensive to own list wear lower sticker prices than the Acura TSX. But after five years, this sporting sedan ends up the most economical. Acura's reputation for vehicle reliability helps hold up resale value, so that the TSX depreciates just 49 percent over five years — the lowest depreciation among the 10 luxury cars that consume cash most lightly. It also boasts the lowest maintenance and repair expenses among these 10 lowest cost luxury models.
(C)Forbes

Luxury car, but crummy bumper

Insurance group's low-speed crash tests reveal weaknesses in cars' first line of defense.

In tests designed to replicate low-speed impacts, the bumpers of several luxury cars failed to prevent costly damage. In one case, a Mercedes-Benz C-class sedan sustained almost $5,500 in damage when hit in its front bumper at a speed of just 6 miles per hour.

The Insurance Institute for Highway Safety conducted four separate low-speed impact tests on 11 popular luxury cars.

The cars struck a barrier, designed to mimic the bumper of another car, straight-on from the front and from the rear at six miles per hour and diagonally into front and rear corners at three miles per hour. The Institute, a private organization funded by insurance companies, estimated repair costs after each test.

"[W]hat the test results don't reflect is the Mercedes-Benz holistic approach to occupant safety," Mercedes-Benz said in a statement. "This philosophy influences design and development even down to the front bumper, which is specifically mounted lower to help reduce injury for impacts with pedestrians (to avoid contact above the knee)."

The C-class performed poorly in large part because its front bumper slid down below the impact barrier during the test.

The vehicle sustaining the most total damage was the Infiniti G35, made by Nissan, which had total estimated repair costs of $14,000. In the straight-on front impact test alone, the G35 sustained $5,223 in damage.

"The cost of vehicle ownership and repair are important considerations at Infiniti," Nissan said in a statement. "We design each new model to resist low-speed collision damage and will continue to work closely with major insurance companies to keep premiums low for our customers."

The Insurance Institute's tests do not reflect likely real-world results, Nissan said.

The best-performing vehicle in the test was the Saab 9-3. Its total estimated repair costs for all four tests was $5,243, less than what the Mercedes-Benz would have cost to fix after just one front impact.

The Institute wasn't enthusiastic about even the Saab's performance in these tests, however.

"There's nothing exemplary about even the best performer, the Saab 9-3," said vice president Joe Nolan in a statement. "It simply avoided racking up the most damage in any single test and ended up coming out the best in a mediocre lot."

Saab said in a statement that it was proud of the 9-3's top-ranked performance in these tests.

In an earlier round of tests, released in early March, midsize non-luxury cars didn't fare much better. A Nissan product was the worst performer in those tests as well with the Nissan Maxima suffering a total of $9,051 worth of damage.

Many luxury and non-luxury cars suffer from the same problems, according to the Institute: bumpers that are simply too weak, impact absorbing structures that don't extend far enough to the corners and bumpers that are designed with visual appeal rather than damage control as the top priority.

Underneath body-colored plastic exteriors, most bumpers have metal beams that are supposed to absorb crash forces. These beams can be too weak or not placed where needed to adequately protect against various types of impacts.

In some cases, the Institute said, car bumpers can slide under the bumper of another vehicle during an impact, exposing headlights, grills and body sheet metal to damage.

Luxury cars have the additional problem of expensive replacement parts. A headlight for a Lexus ES costs $1,046, according to the Institute. (Headlights were damaged in 15 or the 22 front impact tests the Institute conducted.) The front bumper cover for an Audi A4, one of the best performing vehicles in the tests, costs nearly $600, according to the Institute. That doesn't include installation and painting costs.

Luxury car bumper tests

Estimated repair costs following Insurance Institute for Highway Safety bumper tests

Test Front full width Front corner Rear full width Rear corner Total damage Saab 9-3 $1,476 $1,076 $1,722 $969 $5,243 Audi A4 $976 $2,038 $918 $1,899 $5,831 Lincoln MKZ $1,001 $1,966 $2,330 $669 $5,966 BMW 3-series $3,658 $1,256 $989 $778 $6,681 Acura TSX $1,693 $1,274 $3,430 $1,157 $7,554 Volvo S60 $4,517 $543 $2,142 $1,022 $8,224 Lexus IS $4965 $2,223 $1,922 $737 $9,577 Lexus ES $3,921 $2,093 $3,709 $1,101 $10,824 Mercedes-Benz C-class $5,486 $963 $3,728 $877 $11,054 Acura TL $4,985 $1,244 $3,814 $1,156 $11,199 Infinit G35 $5,223 $3,544 $4,035 $1,181 $13,983

(C)CNN

2007 Acura TSX Test Drive

Those looking for huge power and acceleration may find the Acura TSX lacking, but this sporty sedan has great moves and an efficient engine that likes to be pushed.
MSRP: $28,090

The Acura TSX demonstrates that rewarding yourself doesn’t necessarily have to divert you from the mission at hand — in this case, driving from point A to point B. The TSX is a more upscale rendition of the Honda Accord sold in Europe. Slightly smaller than the U.S. Accord, the four-door TSX delivers a decidedly sporty feel, but it can feel a bit underpowered compared to other compact premium sedans. The current TSX debuted in 2004 and will likely see a major overhaul for 2008 and be relaunched as a 2009 model.

Unlike most entry-level luxury sedans, which offer V6 engines, the TSX is propelled by a very willing 2.4-liter four-cylinder engine that drives the front wheels. This high-revving four-cylinder imparts a sporty demeanor, especially when coupled with the standard six-speed manual transmission, a combination that lends a lively character to the driving experience.

The TSX is only available in one trim level. Buyers have a choice of a six-speed manual or five-speed automatic transmission, and they can opt for the Acura Navigation System with voice-recognition capabilities.

Exterior

The TSX has a very pleasing overall look, although this isn’t a car that breaks any new styling ground. There are no outward cues to immediately set it apart from the pack. Rather, the TSX is a common theme executed well. The driver can expect knowing looks of approval from those who understand what this car is all about, but don’t expect to turn heads at every stop light.

From many angles, particularly the rear three-quarter view, the Honda family lineage is quite obvious. The nose of the TSX is sculpted with large air openings and outboard brake-cooling ducts that signal a performance-influenced design. Its stance is aggressive as well, riding on 17x7-inch, nine-spoke alloy wheels and low-profile performance tires that fill the wheel openings. Adding to the car’s aggressive appearance is the aerodynamic body kit that visually lowers the car’s ride height. A pair of chrome-tipped dual exhaust outlets are yet another subtle reminder that the TSX is tuned to be fun to drive.

Exterior fit and finish is typical Acura: tight tolerances, small, straight body panel gaps and a flawless paint treatment. The TSX has a solid look and feel, and the quality is anything but entry-level.

Interior

The no-nonsense theme continues inside the cabin. The TSX is a five-passenger sedan with two form-fitting buckets up front and a three-seat bench in the rear. Leather is standard, along with power adjustable heated front seats with driver’s-position memory, a dual-zone climate control system and all the convenience touches you’d expect in a luxury sedan.

While the interior is comfortable in many respects, the emphasis remains on the driver. The driving position is reassuring, with good visibility in all directions. The TSX instrument cluster is one of the best in the industry, with large, bright, electroluminescent gauges dominated by the speedometer and tachometer placed directly in the driver’s line of sight. A secondary, digital, multifunction display positioned between the two primary analog gauges provides a wealth of useful information, including fuel economy, range until empty, outside temperature, odometer, trip odometer and a variety of maintenance reminders.

One grip on the fat, three-spoke steering wheel lets the driver know that the TSX is going to entertain on two-lane country roads. Control layout is intuitive, with all major functions falling right to hand. The steering wheel, pedals and shifter all feel perfectly placed, yielding a comfortable driving experience from the first turn of the key.

Ordering the navigation system, a $2,000 upgrade, delivers an eight-inch touch screen located just below the vents in the center stack of the dash. In addition to the big, easy-on-the-eyes display, Acura added voice recognition to the system to keep the driver’s attention focused on the road during demanding situations. And what if you’re not sure which restaurant along your route is best? Zagat® Survey restaurant reviews are part of the navigation database to help narrow the selection. The voice-recognition system is surprisingly functional and can also command the climate control system as well as select XM satellite radio channels.

Performance

Acura’s choice of a four-cylinder engine for the TSX defines its character. This car is intended to be driven in a sporting manner, not lugged around like one with a torque-happy six- or eight-cylinder engine. The 2.4-liter engine takes full advantage of Honda’s Intelligent Variable Timing and Lift Electronic Control (i-VTEC) to make the most of the smaller displacement. Basically, the system makes the engine operate differently at higher engine speeds, so revving it a lot produces satisfying power, while just driving it normally optimizes the efficiency inherent in four-cylinder engines. The result is a highly efficient engine that produces 205 hp and 164 pound-feet of torque. Peak horsepower is produced at a lofty 7,000 rpm, near the redline that is reached a mere 100 rpm later.

In contrast to six-cylinder engines, such as in Acura’s own TL sedan and in competing German sport sedans, the four-cylinder in the Acura TSX may feel less powerful in normal driving. That’s because larger engines have more power at slower speeds. But having to rev the TSX’s engine is part of the fun and what makes driving the car a unique experience.

We recommend choosing the six-speed manual transmission over the optional five-speed automatic. It makes finding the sweet spots in the TSX power band very rewarding. This slick-shifting, close-ratio manual transmission snicks though the gears with precision. Both fifth and sixth gears are actually overdrive ratios, with sixth reserved for highway cruising. This means that these two gears are designed to keep the engine at lower rpms to conserve fuel and reduce noise, vibration and harshness during high-speed, long-distance cruising.

The TSX’s sporty character doesn’t really come through chugging around town, though it’s comfortable and tractable enough to serve daily-commuter duty well. It’s out on the open road, where you can explore the upper limits of the very willing engine and transmission, that the TSX really comes alive.

Acceleration is brisk when the TSX is allowed to rev freely. Don’t expect abundant power down low, but once the tachometer needle sweeps past 3,000 rpm, the i-VTEC system brings the silky-smooth engine alive. The best power is found between 6,000 rpm and the 7,100-rpm redline.

Run the TSX hard and you can expect the 0-60 mph sprint to happen in the mid-six-second range. EPA fuel economy numbers are quite respectable for this class of vehicle, 19 mpg city/28 mpg highway for the six-speed manual. Bear in mind that flogging the engine for top acceleration and speed will return far worse fuel economy.

The automatic transmission does 1 mpg better in the city (20 mpg) and the same on the highway, according to the EPA. We found these numbers to be a little conservative, unless your foot is pinned to the floor all the time. A steady cruise at 65-70 mph on the highway netted 32-plus mpg, and with a light throttle foot, our manual test car averaged 27-28 mpg for combined driving.

The TSX’s handling qualities are quite addictive. This is a car that can be driven with precision the first time you slide behind the wheel. Road feel is transmitted back to the driver through a firm but compliant chassis. Drivers used to a cushy ride might find the TSX a little punishing over road irregularities — that’s because the car was engineered for taught handling more than sheer driving comfort.

Fortunately, while the TSX has a sporty ride, the tuning is not overly aggressive, and long stints behind the wheel don’t become tiresome to those accustomed to sporty cars.

Overall, the Acura TSX is a very well-balanced package and a great value. It will be most appreciated by those who prefer a taut ride and relish the opportunity to rev its lively engine to the limit as you would a race car on the track.
(C)Forbes

Luxury Car Hot List: Second Quarter 2007

BMW and Mercedes-Benz models are the most sought after, according to ForbesAutos second-quarter data.

Despite steady improvements by American automakers and increasingly competitive Japanese models, German cars still dominate luxury-car shopper’s lists. BMW and Mercedes-Benz account for eight of the top 10 luxury and high-interest models that ForbesAutos.com users researched on the site during the second quarter.

“This is the cream of the luxury crop,” said George Magliano, director, North American auto industry research for Global Insight, New York. “It’s a German-oriented list, but that’s the nature of the beast, at this end of the market.”

No. 1 on the second-quarter list was the flagship Mercedes-Benz S-Class, which was redesigned last year. Its chief rival, the BMW 7 Series, was No. 3. In between was the slightly smaller and sportier BMW 5 Series.

“Properly bought, these cars are not necessarily all that expensive to own,” said Jim Hall, the Southfield, Mich.-based VP of industry analysis for AutoPacific in Tustin, Calif. “The concept is, you get value out of an $80,000 to $90,000 car that holds its value, you get the mileage out of it, and if it fits in with your ownership cycle, it can be a pretty sensible way to buy a car.".

At the entry-level end of the luxury spectrum, the Mercedes-Benz C-Class, the BMW 3 Series and the Acura TL popped up in the top 10.

“The C-Class is brand-new, that’s got to account for some of the interest,” said Wes Brown, one of the principals for Iceology, a research and consulting firm in Los Angeles.
Mercedes-Benz fans have been aware for months that the company launches a redesigned C-Class starting in August.

The TL was the one non-German model on the Top 10 list. That’s good news for Acura, which has been laboring for years to position itself as true luxury brand, as opposed to a fancier Honda.

“That would make them extremely happy, to nose your way in between the Mercedeses and the BMWs,” Magliano said.

Hall pointed out that BMW has kept up a drumbeat of marketing and advertising to support the 3 Series. The sedan was last redesigned in 2005, but BMW’s usual practice is to add different body styles and engines to keep interest fresh.

“They do not ‘launch ’em and leave ’em’ — that’s been a strength of BMW. They launch it, and then they never stop launching it, by the time another re-freshening comes along,” Hall said.

For the 2007 model year, the 3 Series got BMW’s first turbocharged engines since the 1970s, and the convertible model received the company’s first folding hardtop.

Light trucks are conspicuous by their absence on the top 10 list. The luxury segment is not as truck-heavy as the rest of the market, but light trucks account for more than one-quarter of luxury-brand sales, so you would expect to see more trucks on the list besides the BMW X5, at No. 10.

10. 2007 BMW X5
Base MSRP: $45,900

The BMW X5 is the only SUV, classified as a "light truck" by the U.S. government, on this top 10 list. "If I were Mercedes, that would give me some concern," said George Magliano, director, North American auto industry research for Global Insight, New York.

In June, U.S. light-truck sales (i.e. SUV sales) were down for Mercedes-Benz and also Lexus, but they were up for BMW, especially the X5. The fact that the X5 was completely redesigned for 2007 was probably a factor.

9. 2007 Acura TL
Base MSRP: $33,625

The Acura TL is the only non-German model on this top 10 list. It is based on the Honda Accord, but it has exclusive powertrain choices and a high level of standard equipment.

Compared to the BMW 3 Series Sedan and Mercedes-Benz C-Class, the Acura TL offers comparable performance and amenities at a lower price. It also has a better track record for reliability, according to Consumer Reports.

8. 2007 BMW 3 Series Coupe
Base MSRP: $35,300

The BMW 3 Series Coupe underwent a complete redesign for 2007, following the sedan and wagon by about a year, as is typical of BMW's strategy. The 328i Coupe costs $2,900 more than the equivalent four-door version.

The top-line 335i Coupe gets BMW's new twin-turbocharged six-cylinder engine and offers sports-car-like performance in a more comfortable and practical coupe. Rival Mercedes-Benz doesn't offer a coupe in its entry-level model, the C-Class.

7. 2007 Porsche Cayman
Base MSRP: $49,400

The Porsche Cayman, a coupe version of the Boxster convertible, has a 245-hp six-cylinder engine and a five-speed manual transmission as standard equipment. Porsche's Tiptronic automatic transmission, which can also be shifted manually, is optional.

The Cayman is one of the least-expensive Porsches and therefore more likely to get interest from more car shoppers. It's also a relatively new model, which could have piqued interest as well.

6. 2007 Mercedes-Benz SLK-Class
Base MSRP: $43,350

The tiny SLK-Class roadster has a folding hardtop that makes it a good choice for sun seekers living in colder climates. The SLK 280 has a 228-hp V6 engine, with a six-speed manual transmission. A seven-speed automatic transmission is optional.

Through September 4, Mercedes-Benz is offering special lease and finance deals. At the top of the line is the V8-powered SLK55 AMG, which includes a stiffer suspension and larger wheels/tires.

5. 2007 BMW 3 Series Sedan
Base MSRP: $32,400

The base 3 Series model is the 328i Sedan, with a 230-hp 3.0-liter six-cylinder engine. Its No. 1 rival is the Mercedes-Benz C-Class, which is getting a redesign for the 2008 model year.

The fact that the BMW 3 Series and Mercedes-Benz C-Class fall in succession on this list speaks to the fact that they are heavily cross-shopped.

4. 2008 Mercedes-Benz C-Class
Base MSRP: $31,975

The all-new Mercedes-Benz C-Class sedan goes on sale in August. The 2008 lineup includes the C300 Sport, with a six-speed manual transmission, and the C300 Luxury, with a seven-speed automatic. Both have a 228-hp 3.0-liter V6 engine.

The 2008 C350 Sport has a 268-hp 3.5-liter V6 engine. Rear-wheel drive is standard on every model; all-wheel drive will be offered as an option a couple of months after the vehicle goes on sale.

3. 2007 BMW 7 Series Sedan
Base MSRP: $75,800

The 7 Series is a logical rival for the Mercedes-Benz S-Class (No.1 on this list), so if there is heightened interest for one, there is probably cross-shopping for the other.

The 750i sedan shares its 4.8-liter V8 with the mid-range 550i. Top of the line is the 760Li, a long-wheelbase version of the sedan, with a 438-hp V12 engine.

2. 2008 BMW 5 Series Sedan
Base MSRP: $44,300

The 528i sedan has the same 230-hp 3.0-liter six-cylinder engine as the smaller 328i. Unlike with the entry-level 3 Series, 5 Series buyers can order a V8-powered variant, the 550i sedan.

The 550i has a 360-hp 4.8-liter V8 engine. Exterior styling for the 5 Series is polarizing: Some people love it, but a lot of people hate it. The 5 Series sees minor updates for 2008.

1. 2007 Mercedes-Benz S-Class
Base MSRP: $85,750

Mercedes-Benz launched the all-new 2007 S-Class late last year. The S550 has a 5.5-liter V8 engine that generates 382 hp as well as a seven-speed automatic transmission. It offers loads of technology, such as bi-Xenon headlights that direct the beam of light around curves.

The Mercedes-Benz S-Class' COMAND-Plus system has a single knob that controls many of the cabin features. It is complicated but an improvement over BMW's iDrive.
(C)Forbes

Top 10 Off-Road Luxury SUVs

Ironically, some of the most luxurious and expensive SUVs are the best equipped for dirty off-road duty — not that most drivers will ever test these capabilities.

Even though most drivers would shudder at the thought, some of the priciest, most luxurious SUVs relish trouncing through mud, bounding over boulders and powering up steep inclines. Think of them as well-mannered brutes, frustrated for lack of opportunity to display their brawn.

As car buyers abandon truck-based SUVs for car-based ones — called “crossovers” by industry insiders — to gain more on-road comfort and capability, it’s the costlier truck-like models that continue to flaunt true rock-crawling abilities. (Click here to read about the difference between car- and truck-based SUVs.)

“This is the carryover from the idea that any ‘real’ SUV had to be able to get to the top of the mountain with its 4x4 system,” says George Peterson, president of AutoPacific Group, a California-based automotive research firm. In many ways, this makes a luxury SUV the vehicular equivalent of costly professional-quality stove and oven ranges sold to wealthy people who don’t cook much but would like to think they have the tools to whip up a gourmet meal if the need ever arises.

“Substantially less than 10 percent [of luxury SUV owners] indicate that they actually go off-roading,” says AutoPacific’s Peterson. “We actually think that the percentage that actually off-roads is less than 5 percent, but we have to go with what the owners report.”

While some lower-cost SUVs like the Jeep Wrangler and Nissan Xterra boast the largest percentage of “real” off-roader enthusiasts — Jeep says 60 to 80 percent of Wrangler owners take their vehicles to the trails — some large luxury models are equipped to tackle tough terrain. “The price of a Land Rover has always been higher than many other four-wheel-drive vehicles, based not just on luxury but on capability,” says Bob Burns, off-road events manager for Land Rover North America. “Range Rover customers want to buy the best and want to experience what their vehicles are built to do.” Go to the Land Rover Showroom to compare prices for different models.

Land Rovers have the highest off-road penetration among luxury SUVs, with 26 percent of all LR3 owners engaging in “real” off-roading, and 22.2 percent of all Range Rovers and 14.8 percent of Range Rover Sport drivers occasionally leaving the pavement. By contrast, the study found that no Cadillac Escalade EXT, Infiniti QX56 and Volvo XC90 owners ever venture off-road. (See the chart below for more data.)

Defining 'Off-Road'

How motorists define off-road driving affects those numbers. “Off-road for some of these folks could be in the shopping mall parking lot,” Peterson says. “We try to get at that by differentiating ‘real off-roading’ with ‘getting to fish/camp/hike sites’ in our study.” In other words, AutoPacific defines “real” off-roading as driving on rugged off-road trails, versus merely traversing a dirt or gravel path to access a fishing, hiking or camping site, for instance.

“The definition of ‘off-road use’ varies greatly, and we’re OK with that,” says Land Rover’s Burns. “Some customers consider it to be the snowy driveway to the ski house, while others may well define it as scaling the Sierra Nevada mountain range.”

Industry analysts agree that among all luxury SUV brands, Land Rover does the best job of creating an active community of off-roaders. For starters, most dealerships maintain their own off-road test courses, which can range from a simple hill climb to a full-blown facility for buyers to test their vehicles’ mettle and their own fear threshold. Beyond that, Land Rover dealers help make sure their customers have access to an assortment of off-road events and excursions.

“Our owners have the option of learning how to drive their vehicles off-road at a driving school, a retailer-organized event, or they can take a dive off the deep end by signing up to attend a Land Rover Adventure,” Burns says.

SUVs have been around for decades, arguably starting with limited but growing enthusiasm for truck-based station wagons post-WWII that were generically called “Suburbans” (long before Chevrolet trademarked the name. Luxury SUVs are a more-recent phenomenon. Born out of the SUV boom in the 1990s, today every mainstream luxury brand except for Jaguar offers at least one SUV.

Kings of Off-Road

Vehicle	Percent of owners who drive off-road
Acura MDX	1.4%
BMW X3	7.4%
BMW X5	4.3%
Cadillac Escalade	2.2%
Cadillac Escalade EXT	0.0%
GMC Yukon XL	6.1%
Infiniti FX	2.2%
Infiniti QX56	0.0%
Land Rover LR3	26.0%
Land Rover Range Rover	22.2%
Land Rover RR Sport	14.8%
Lexus GX 470	6.1%
Lincoln Navigator	9.1%
Mercedes M-Class	3.1%
Porsche Cayenne	10.5%
Subaru B9 Tribeca	3.5%
Volkswagen Touareg	9.8%
Volvo XC90	0.0%
Average Luxury SUV	7.15%

What to Look for

There are some basic parameters that every SUV must have for serious off-road duty. Primary among them is a four-wheel-drive system with low-range gearing that enables a slow crawl often needed to negotiate rough terrain.

Other important specifications include ground clearance, approach and departure angles, and fording depth. Go to the next page for definitions of these terms. A host of expensive accessories are available to improve off-road performance and safety. But instead of focusing on expensive add-ons, like brush guards and winches, those serious about off-roading should invest in training, off-roading expert Pietschmann says.

“The main thing you want to have when you’re off-roading is a prepared driver,” he says. “Ninety percent of everything off-road has to do with the driver — only 10 percent depends on the equipment.”

Bill Burke, an off-road driving instructor who runs 4-Wheeling America, in Fruita, Calif., stresses that drivers should adhere to the “three Ps” of off-roading:

• Patience – Drive slowly enough to be able to gauge the terrain and react accordingly.

• Planning – Stop and decide exactly how to negotiate an obstacle rather than just plow forward without a plan.

• Practice – Learn the capabilities of your vehicle and its equipment in safe surroundings before setting out to conquer a remote trail.

It’s also imperative to always be mindful of how the vehicle will impact the environment, Burke says. “Treat the outdoors where you drive like your own home — take care not to damage it or clutter it." Land Rover's motto of “tread lightly” encapsulates this idea.

Prior to the SUV boom of the 1990s, most SUVs were referred to as “four-by-fours,” expressed as “4x4s,” by virtue of four-wheel-drive systems that imbued them with nearly superhuman off-road and foul-weather abilities. Back then you had to get out of the truck and manually “lock” the front wheel hubs to send power to all four corners, however. Today’s 4x4 systems are much more sophisticated and come in several varieties, each of which is skewed more toward either off- or on-road use.

Here’s a quick rundown of the various similarities and differences between the competing types of systems:

• Part-Time 4WD: Typically the most-basic type of 4WD system found on the least-expensive models; the engine powers only the rear axle until the driver pushes a button or shifts a lever to engage the front wheels. Vehicles with this system include the Jeep Wrangler and Nissan XTerra.

• Full-Time 4WD: A driver can choose between rear-drive, 4WD and an “automatic” mode that engages the front wheels as needed when sensors detect wheel slippage. This system typically affords the best compromise between on- and off-road use. Vehicles with this system include the Chevrolet Tahoe and Ford Expedition.

• Permanent 4WD: Found on many higher-priced SUVs, this includes the automatic system mentioned above, but doesn’t offer two-wheel-drive. To some degree, all four wheels receive power at all times. Such systems may or may not include low-range gearing for extreme off-roading. Vehicles with this system include the Hummer H2 and Land Rover Range Rover.

• All-Wheel Drive: Similar to permanent 4WD and available on most car-based “crossover” SUVs and a few truck-based SUVs. AWD not only boosts traction, but also can improve cornering abilities on-road. Some systems vary the amount of power sent to each wheel, individually. Unlike 4WD, however, no low-range gearing is included, which means the system is not intended for serious off-roading. Vehicles with this system include the Buick Enclave, Cadillac Escalade, Lexus RX 350 and Mercury Mountaineer.

Some automakers will refer to their car-based SUVs as having 4WD, when really they’re equipped with AWD. This is a marketing ploy to create a burly image. The rule of thumb is that if it doesn’t include a switch or lever to engage low gear, it’s not a true 4WD system.

About Our Ranking

In our top 10 list of luxury off-road SUVs, we’ve listed the models retailing for $30,000 or more that we feel are the most rugged, based on a combination of personal experience, published performance reports and the manufacturer’s specifications.

We’ve included a few critical specs in that regard for each model on the list: ground clearance, approach and departure angles, and fording depth (see below for definitions of each). Sometimes these numbers are expressed as a range because the measurements either differ from version to version within a particular model line — given different suspension systems, tires and so on — or vary because of features like an adjustable-height suspension. We’ve also included a list of off-road enhancements available as factory options for each ranked model, though separate dealer-installed accessories may also or alternately be offered.

Definitions

• Ground clearance: One of the key specs for those looking to take an SUV off-road, ground clearance refers to the space between the lowest point on a vehicle’s chassis and the ground beneath it. The higher the ground clearance, the less likely the underbody and associated components will sustain damage over rocky and uneven terrain. Generally, this is measured from a point under the differential housing, though on some models this may not actually be the lowest spot, so bring a tape measure with you if you’re serious about comparing various models’ ground clearances. A serious down side to having higher ground clearance is the resulting higher center of gravity, which adversely affects the vehicle's on-road handling and makes it more susceptible to rollovers. Many luxury SUVs offer suspensions that can be lowered for highway use and raised for added off-road clearance at the push of a button.

• Approach angle refers to the steepest incline angle a vehicle can drive up from a flat surface without damaging the front bumper or undercarriage.

• Departure angle is like the approach angle for the back of the vehicle. It refers to the degree of incline a vehicle can negotiate without having the rear bumper or other overhang scrape.

• Fording depth represents the maximum depth at which an off-road vehicle can operate in water. Fording depth is important if you plan to cross creeks and streams along a trail.

10. Volkswagen Touareg
The Touareg hasn't been a big seller, despite being both luxurious and capable. It shares some components with the Porsche Cayenne. A standard 4Motion permanent AWD system enables the Touareg to scale a 45-degree grade; a sophisticated suspension gives relatively responsive on-road handling. Three engine choices include a 310-hp 5.0-liter V10 turbodiesel that generates 553 pound-feet of torque for extreme pulling and climbing power. A freshening later this year will rechristen it the Touareg 2.

Off-Road Specs:
Ground Clearance: 6.3-11.8 inches
Approach Angle: 28-33 degrees
Departure Angle: 28-33 degrees
Fording Depth: 19.7-22.8 inches

Off-Road Options:
Rear Locking Differential ($700)



9. Lexus GX 470
Introduced as a smaller and lower-cost alternative to the LX 470, the GX 470 is essentially a luxury version of the Toyota 4Runner with a V8 engine. A full-time 4WD system is standard, the vehicle's ActiveTRAC technology is able to apply the brakes to a slipping wheel while transferring the engine's power to wheels with better traction. An optional Kinetic Dynamic Suspension System hydraulically controls a set of oversized front and rear stabilizer bars to further enhance its trail response.

Off-Road Specs:
Ground Clearance: 8.3 inches
Approach Angle: 31-30 degrees
Departure Angle: 25-29 degrees
Fording Depth: N/A

Off-Road Options:
Kinetic Dynamic Suspension System ($1,750)



8. Porsche Cayenne
After taking the 2007 model year off, the Porsche Cayenne is updated and reintroduced as an early-2008 entry. As before, it's offered in 290-hp base, 385-hp S and 500-hp Turbo S models, the latter of which boasts the best off-road specs, but is priced just short of $100,000. The Cayenne's sophisticated 4WD system can send up to 100 percent of the vehicle's traction to the front or rear axle if needed. The available Porsche Dynamic Chassis Control (PDCC) system limits vehicle roll on pavement through corners and enables maximum axle articulation and improved traction off-road.

Off-Road Specs:
Ground Clearance: 8.6-10.7 inches
Approach Angle: 28.6-31.8 degrees
Departure Angle: 22.8-25.4 degrees
Fording Depth: 19.7-21.9 inches

Off-Road Options:
Fire Extinguisher ($140); Off-Road Technology Package ($2,640; includes rear differential lock, rocker panel protection, additional skid plates and undercarriage protection); Porsche Dynamic Chassis Control ($3,510); Sportdesign Package with Off-Road ($3,395; includes front and rear lower bumper covers, extended roof spoiler and rocker panel extensions, front and rear stabilizer bars that can be disconnected hydraulically, rear differential lock, additional skid plates and undercarriage protection, headlamp washers, additional tow lug)



7. Mercedes-Benz G500
Derived from a German military vehicle designed in the 1970s, the G500 soldiers on as an unabashedly boxy, low-volume, high-priced and somewhat eccentric luxury SUV. While it offers a comfortable cabin, the G500 remains rugged and is one of the few SUVs of any kind to offer three separate locking differentials for exceptional off-road aptitude. Its 292-hp V8 engine has to work hard to move the un-aerodynamic bulk with authority; the G55 AMG version includes a much-quicker 469-hp supercharged V8, but at a steep price.

Off-Road Specs:
Ground Clearance: 8.3 inches
Approach Angle: 36 degrees
Departure Angle: 27 degrees
Fording Depth: 19 inches

Off-Road Options:
N/A



6. Lexus LX 470
Lexus' upscale version of the venerable Toyota Land Cruiser excels as a posh off-road adventurer, thanks to a hardy, full-time 4WD system that features a locking center differential and four-wheel traction control. A height-adjustable adaptive suspension provides added ground clearance for off-road use. While the 2007 model's 4.7-liter V8 is rather meek at 268 hp, the vehicle will receive a more-powerful 381-hp 5.7-liter V8 engine with its 2008 redesign, which will prompt a name change to the LX 570.

Off-Road Specs:
Ground Clearance: 9.8 inches
Approach Angle: 30-32 degrees
Departure Angle: 23-26 degrees
Fording Depth: N/A

Off-Road Options:
N/A



5. Land Rover Range Rover Sport
This big SUV is sporty by SUV standards, thanks largely to well-balanced handling and strong engines (300-hp V8 or 390-hp supercharged V8). However, the Range Rover Sport can be just as entertaining on the trails. It shares the LR3 and Range Rover's low-range 4x4 gearing, lockable center differential and the Terrain Response system that maximizes performance according to five settings that correspond to different road conditions; three of which are off-road (mud, sand and rocky surfaces).

Off-Road Specs:
Ground Clearance 7.4-9.6 inches (front); 7.9-10.0 inches (rear)
Approach Angle: 30.2-34.0 degrees
Departure Angle: 26.0-29.0 degrees (with spare tire); 13.9-16.9 degrees (with tow bar)
Fording Depth: 27.6 inches

Off-Road Options:
Locking Rear Differential ($500); Dynamic Response Package ($2,000; includes dynamic-response suspension, Brembo front brakes)



4. Land Rover LR3
You could certainly pay less for a midsize SUV, but few combine the inherent luxury and off-road readiness of the LR3. Known as the Discovery in other markets, this upper-crust Brit offers a choice of V6 and V8 engines, with five- or seven-passenger seating. A center-locking differential, a long list of chassis control functions and the automaker's adjustable Terrain Response system combine to deliver secure handling and a smooth ride in a wide range of conditions.

Off-Road Specs:
Ground Clearance: 8.0-10.2 inches (front); 8.4-10.6 inches (rear); 7.3-9.5 inches (under differential)
Approach Angle: 32.2-37.2 degrees
Departure Angle: 24.9-29.6 degrees
Fording Depth: 27.6 inches

Off-Road Options:
Heavy-Duty Package ($625; includes active locking rear differential, full-size spare with alloy wheel)



3. Mercedes-Benz GL450
Introduced for 2007, the seven-passenger GL450 is well suited for both carpooling and off-roading. Unlike most 4x4s, it's built on a reinforced unibody structure that affords more of a car-like feel on pavement than the truck-based competition. Be aware, however, that you'll need to specify the $2,200 Off-Road Package to maximize ground clearance and off-road prowess. A 4.6-liter V8 engine is rated at a hearty 335 hp and comes mated to a seven-speed automatic transmission.

Off-Road Specs:
Ground Clearance: 7.9-10.9 inches
Approach Angle: 33.0 degrees
Departure Angle: 27.0 degrees
Fording Depth: 19.3-23.6 inches

Off-Road Options:
Off-Road Package ($2,200; includes additional ground clearance, locking differentials, underbody skid plates, adaptive damping suspension)



2. Land Rover Range Rover
With a well-heeled British pedigree, the V8-powered Range Rover continues to lead SUVs that venture into the wilderness. It's also one of the costliest, most luxurious SUVs offered. Land Rover's Terrain Response system allows the driver to tailor the vehicle's electronic controls and traction aids according to various road conditions, while an electronic rear differential (standard on the 400-hp Supercharged model and optional on the 305-hp base version) improves the vehicle's already tenacious trail-forging talents.

Off-Road Specs:
Ground Clearance: 8.7-11.0 inches (front); 9.5-11.5 inches (rear)
Approach Angle: 29.0-34.0 degrees
Departure Angle: 24.2-26.6 degrees (with spare tire); 15.2-17.4 degrees (with tow bar)
Fording Depth: 27.6 inches

Off-Road Options:
Locking Rear Differential ($500)



1. Hummer H2
Though it has become the mascot for excessive consumption, the Hummer H2 is nonetheless one of the most capable off-road vehicles around. A rugged, full-time 4WD system with low-range gearing enables it to climb 16-inch steps and rocks; short front and rear overhangs and a generous ground clearance mean there's less of a chance the vehicle will get hung up on bumpy trails. A 325-hp 6.0-liter V8 offers ample power and a 7,000-pound tow rating.



Off-Road Specs:Ground Clearance: 9.7-10.1 inches
Approach Angle: 39.8 degrees
Departure Angle: 37.1 degrees
Fording Depth: 24 inches

Off-Road Options:
Adventure Kit ($325; includes two-way radios, tire deflators, light, binoculars, compass, wind-resistant lighter); Adventure Series ($2,530; includes brush guard, first-aid kit, roof rack, CD changer, air suspension, tool kit, floor mats); Brush Guard (basic, $525; wrap-around version, $675; chrome wrap-around version, $995); Off-Road Lights ($1,410); Spot Lamps ($450; roof mounted, $998); Taillamp Protectors ($250; chrome, $350)
(C)Jim Gorzelany, Forbes

Safiest cars

These cars earned the Insurance Institute for Highway Safety's Top Safety Pick award.

That means they earned the best possible ratings front, side and rear impact protection and they are available with electronic stability control.

Acura MDX
The MDX is a midsized SUV with a third row of seats in the back, but it feels stable and handles surprisingly well for a vehicle of its size.








Acura RDX
The Acura RDX shares some of its basic engineering with the Honda CR-V, which was also awarded a Top Safety Pick award by the Insurance Institute. As with all Honda SUVs, electronic stability control, which helps prevent vehicles from going out of control or flipping over in emergency maneuvers, comes as standard equipment on the RDX.





Audi A4
The A4 was close to making the cut last year, but it was hampered by a merely "Acceptable" performance in whiplash protection. With improvements to the Audi's seats, the A4 and larger A6 earned the Insurance Institute's Top Safety Pick award.






Audi A6
The A6 was close to making the cut last year, but it was hampered by a merely "Acceptable" performance in whiplash protection. With improvements to the Audi's seats, the A6 and smaller A4 earned the Insurance Institute's Top Safety Pick award.






Ford Edge
The Edge, a car-based crossover, is targeted at young, urban couples or small families looking for something more versatile than a car but more stylish than the typical SUV.








Ford Taurus
The Ford Five Hundred had been a Top Safety Pick before the Insurance Institute added a requirement that vehicles must be available with electronic stability control to get the awards.
Slightly redesigned for 2008 and renamed the Taurus, this car is now available with stability control so it has been returned to the list.

Ford Taurus X
The Taurus X, formerly known as the Freestyle, is an SUV-like wagon that shares most of its engineering wth the Ford Taurus sedan. The Taurus X has three rows of seats.








Honda CR-V
The CR-V shares some of its basic engineering with the Honda Civic. That car was dropped from the Insurance Institute's Top Picks list, however, because of a new requirement that all vehicles on the list must offer electronic stability control.






Honda Pilot
The mid-sized Honda Pilot has been one of the most popular crossover SUVs around since its introduction in 2002. Like all Honda SUVs, it comes standard with electronic stability control.







Hyundai Entourage
The Entourage is Hyundai's new minivan. The Kia Sedona is essentially the same vehicle with relatively minor differences. The Sedona has a smooth and quiet ride, comfortable interior and solid build quality, according to Edmunds.com.







Hyundai Santa Fe
The Santa Fe was completely redesigned for the 2007model year. Like all Hyunda vehicles it has electronic stability control as standard equipment.








Kia Sedona
The Sedona is Kia's new minivan. The Hyundai Entourage is essentially the same vehicle with relatively minor differences. The Sedona has a smooth and quiet ride, comfortable interior and solid build quality, according to Edmunds.com.







Lincoln MKX
The MKX is Lincoln's luxury version of the Ford Edge. In addition to a different look, the MKX's ride and handling are slightly different from the Edge's as well.

Saab 9-3
The 9-3 offers excellent handling and performance for a front-wheel drive car. Evidently, it offers class-leading safety, as well.

Saab 9-3 convertible
The 9-3 was one of two convertibles, both made by Swedish car companies owned by one of the major Detroit automakers, to earn a Best Pick. Saab is part of General Motors.
To earn a "Top Safety Pick" designation, a vehicle must get top scores in all impact tests and it must be available with electronic stability control.

The 9-3 has automatic rollbars that deploy in the event of a rollover.

Mercedes-Benz M-class
With its car-like engineering, the M-class is, technically speaking, a crossover vehicle. It handles well and, according to the Insurance Institute's tests, offers excellent protection in the event of a wreck.







Mercury Sable
The Mercury Montego had been a Top Safety Pick before the Insurance Institute added a requirement that vehicles must be available with electronic stability control to get the awards.
Slightly redesigned for 2008 and renamed the Sable, this car is now available with stability control so it has been returned to the list

Subaru B9 Tribeca
Its peculiar design may not suit your tastes, but the Tribeca does perform very well in crash tests. Electronic stability control comes as standard equipment.

Subaru Forester
To make the Top Picks list for 2007, the Insurance Institute required vehicles to have electronic stability control available as, at least, an option. The Subaru Forester and Legacy are the only vehicles on the list that do not have it as standard equipment. For the Forester, stability control is available only on the Sports 2.5 XT version.





Subaru Legacy
The Legacy is Subaru's midsized answer to the Toyota Camry and Honda Accord. Aside from its strong performance in the Insurance Institute's very demanding crash tests, the Legacy also offers all-wheel-drive. That's something you won't find in any Camry.






Volvo XC90
Volvo's reputation has been built on safety, so Volvo's absence from last year's Insurance Institute Top Safety Pick list was surprising to many consumers. The fact is, however, that many companies now make very safe cars, not just Volvo. Ford's Swedish luxury brand makes the cut this year with its XC90 SUV.





Volvo C70
The C70 is a hard-top convertible made by Ford-owned Volvo of Sweden.
A hard convertible top, like the one on the C70, cannot support weight and does not offer any safety benefit as compared to a cloth top. The C70 has automatic rollbars that deploy in the event of rollover.
(C)CNN