The S40 is Volvo's entry-level sedan based on the P1 platform. It fills a near-luxury niche below the BMW 3-Series and Mercedes C-Class. The S40 has many similarities to the Mazda3 and European Ford Focus, due to a shared platform. However, the S40 is more expensive and better equipped than both those vehicles.

In the U.S., the car can be ordered with front-wheel-drive or all-wheel-drive. What's more, customers have a choice of two engines and two transmissions -- a six-speed manual or five-speed automatic with Geartronic manual shifting.

The base engine -- a 2.4-liter inline-five -- delivers 168 horsepower at 6000 rpm. Torque peaks at 4400 rpm for a maximum of 170 pound-feet at 4400 rpm. The more premium T5 model cranks out 227 horsepower at 5000 rpm. Maximum torque is 236 pound-feet, available from 1500 rpm to 5000 rpm, thanks to a desirable torque curve courtesy of the car's turbocharged 2.5-liter inline-five. For 2008, the T5 model gained 10 horsepower over previous model years.

The new Volvo S40 is available price is $28,550 - $33,800.

Features:

• Electronic Stability Control
• 4-Wheel ABS
• Traction Control
• Daytime Running Lights
• Child Seat Lower Anchorage
• Adjustable Upper Belt - Front
• Pretensioner
• Energy Management Feature
• Rear Center Lap/Shoulder Belt
• Advanced Air Bag Features
• Side Airbag - Front

Specification:

• 2,435 cc 2.4 liters in-line 5 front engine with 83.0 mm bore, 90.0 mm stroke, 10.3 compression ratio,
• Double overhead cam, variable valve timing/camshaft and four valves per cylinder B5244S4
• Premium unleaded fuel 91
• Multi-point injection fuel system
• 15.9 gallon main premium unleaded fuel tank 13.2
• Power: 125 kW , 168 HP SAE @ 6,000 rpm; 170 ft lb , 230 Nm @ 4,400 rpm