When it comes to simple elegance and stylish efficiency, the Swedish auto makers at Volvo win hands down. The Volvo S40 is a rarity in its class- a luxury vehicle with a minimalist interior. At first site you'll notice that it doesn't offer as many the bells and whistles as other luxury sports sedans. But from the moment you turn the key in the ignition, you realize the beauty and comfort of plush simplicity. Less is truly more with this vehicle. As the door closes solidly beside you, you feel like a pilot strapping into a cockpit. Every feature, from the curve of the seat to the slope of the windshield, is designed with the driver in mind. The dashboard is very basic, with clean lines and pared down gadgetry. American consumers that crave the lavishness of excessive leather and wood embellishments may find the dash a little off-putting. But those that enjoy understated style and subtle opulence will appreciate what the S40 designers achieved. As a sports sedan, the emphasis is on performance rather than appearance. Yet all modern comforts, such as heated leather seats, leather steering wheel, MP3 player, dual zone climate controls, are included. For those that are looking for a powerful sports car, the Volvo S40 will fail to impress. However, with a 2.5 liter 5-cylinder turbo engine, the S40 is ideal for the driver that wants a zippy yet fuel efficient vehicle. The auto-stick can turn the dullest commute into a fun drive. The S40 rides smoothly over the highway with minimal road noise, hugging each turn with effortless steering. Volvo has built its reputation on safety, and this model is no exception. Passengers are protected by dual front side airbags, front and rear airbags, stability and traction control, side mirror lights, tire pressure monitoring, and passenger head restraint whiplash protection. This car may offer good quality for its price tag, but the Volvo S40 unfortunately does not hold value in comparison to its German competitors.