Review
Although the Volvo is a little more expensive than the other two it is well appointed for its £22,945 on the road price. If you were to buy options on the Audi to match the Volvo's specification it would cost £25,805 and the BMW would reach £24,465 before the options list ran out of items as standard on the Volvo.
CAP Network predicts that over three years/60,000 miles both the Volvo and the Audi will retain 44% of their value, with the BMW sneaking ahead on 45%. It means the Audi would lose £12,675, compared with £12,375 for the BMW and £12,845 for the Volvo.
However, it is worth remembering the extra standard equipment in the Volvo.
The Volvo also wins back a small advantage on service, maintenance and repair costs, with a figure of 3.12 pence per mile, compared with 3.54 for the Audi and 3.87 for the BMW.
The BMW is remarkable frugal on fuel though, with its new common rail diesel engine the only one here able to return more than 50mpg on the combined cycle, resulting in an impressive 7.53 pence per mile.
Although our long term S60 D5 has regularly returned better than the official 43.5mpg this is dependent on individual driving styles and the more typical figure means a still strong pence per mile rating of 8.90.
The Audi loses out here with its six-cylinder pumpe duse motor returning just over 40mpg over the combined cycle – working out at 9.33 pence per mile.
The BMW 320d SE is the outright running costs winner; the Volvo second and the Audi third.
The Volvo performs better in our sample leasing rates, available for the lowest monthly rental over three years/60,000 miles (including maintenance) at £430 – testament to its lower SMR costs, competitive predicted residual values and perhaps evidence of stronger support from the manufacturer than the other two cars.
The BMW costs £461 and Volvo £430.
All of the cars have powerful diesel engines which offer the best compromise between performance and lower taxation under the new benefit in kind rules.
However, both the A4 and S60 are above the emissions threshold for the lowest tax band – the Audi on 184g/km will be taxed at 21% over the next 12 months, resulting in a benefit in kind tax bill of £1,904 for a higher rate taxpayer. The Volvo driver would fare a little better with a bill of £1,731 for its 19% BIK bracket during 2002/03 – but might feel even better when he or she looks at all those extra items on the equipment list as standard.
But the BMW is the tax champion here with a remarkable 148g/km rating for CO2 emissions meaning the driver would spend three years in the minimum tax band for diesel cars - paying £1,606 in tax - while drivers in the other two find their bills escalating year on year.
Volvo S60 D5 SE
THE Volvo feels the largest car of the three on test by a considerable margin, in terms of the area of tarmac covered between the wheels, and its handling, the sofa-comfortable seats and its billowing ride.
That it is supremely comfortable is not in question but it is also a weakness because the car has a rather ungainly constitution on A-roads. The steering doesn't tell the driver anything, either.
The majority verdict is that the styling works well, although there was dissent in the ranks with suggestions that the exterior looks a little try-hard, and the long furrow that runs from nose to tail and the sculpted tail lights were added as an afterthought to react against accusations of Volvo's lack of stylistic imagination.
The Volvo is a good, safe bet, if relaxation and roominess are the driver's priorities.
##S60 D5--none##
Fact file
Engine (cc): 2,401
Max power (bhp/rpm): 163/4,000
Max torque (lb-ft/rpm): 251/1,750
Max speed (mph): 130
0-62mph (sec): 9.5
Standard equipment: 17-inch alloy wheels, front, side and head airbags, stability and traction control, ABS with EBD, steering wheel audio controls, cruise control, automatic climate control, electric windows and door mirrors, cup holder, whiplash protection system (front seats), information centre, auto-dimming rear view mirror, grocery bag holder, 4-CD/radio with Dolby Surround Sound and nine speakers, space saver spare wheel, leather trim.
Audi A4 2.5TDI 155 SE
IN the metal, the Audi's minimalist design looks a generation ahead of the other two. Even the legendary 3-series is starting to look a little worn in comparison.
Like most of the Audi stable in recent years, this car will age very slowly, which should do wonders for its residual value.
The cabin, although unremittingly grey in our test car, has the same placid appeal as the exterior.
Surprisingly, the engine is the noisiest here, but it is a fine unit, providing torque through the rev range in any gear. Just put your foot down and off you go in any gear at most speeds.
The A4 has loads of grip as well, and despite being front wheel drive it shifts along with impressive poise and precision, almost matching the BMW's sporty front engined-rear wheel drive set-up.
The steering is nicely weighted, getting more resistant as cornering forces mount and the ride is superb, despite the car being stiffer than the Volvo. Although none of these cars are particularly roomy for rear passengers, the A4 is probably the best compromise of shoulder room and legroom, while, like the S60, the boot is cavernous.
##A4 2.5TDI--none##
Fact file
Engine (cc): 2,496
Max power: (bhp/rpm): 155/4,000
Max torque: (lb-ft/rpm): 229/1,400
Max speed (mph): 137
0-62mph (sec): 9.4
Standard equipment: 16-inch alloy wheels, height and reach adjustable wheel, ABS with EBD and Brake Assist, ultrasonic alarm, cup holder, RDS radio/cassette with 10 speakers, front, side airbags and head airbags, drivers information system, electric windows, electric door mirrors, climate control, electronic stability programme, full size spare wheel.
BMW 320d SE
The 3-series has beaten all-comers in the handling stakes, and in this company, it still feels the most fun, although pushed very close by the Audi.
The steering is more involving with drive going through the back wheels, although it is noticeably heavier than the other two, and the 2.0-litre diesel engine is the star unit on show.
It has less volume, astonishingly low CO2 levels, is still the quickest here on paper, and completes the full house by being quietest as well.
Having said that, getting behind the wheel of the 320d after a spell in the S60 makes you notice its relative lack of power. Although the BMW has the measure of the Volvo on the 0-60mph dash it does not surge forward with the same concentrated punch as the impressive D5-powered S60.
Inside, the BMW feels less airy than the Audi, and the driver will feel more enclosed. We think it is too cramped compared to the Audi and Volvo, and the boot seemed pitifully small.
There were also complaints about BMW's push button information screen fitted as an option to our test car. Too much looking down and fiddliness when on the move.
##320d--none##
Fact file
Engine (cc): 1,995
Max power (bhp/rpm): 150/4000
Max torque (lb-ft/rpm): 243/2,000
Max speed (mph): 148
0-62mph (sec): 8.9
Standard equipment: Front, side and head airbags, ABS with EBD and dynamic brake control, traction assistance, dynamic stability control, air con, accident sensor, heated door locks, exterior mirrors and screen-washer nozzles, park distance control, radio/cassette, space-saver spare, auto-dimming rear view mirror.
