Despite the radically different looks, SL is not an all-new model, but is instead merely facelifted, albeit extensively so. In accordance with Mercedes-Benz's new design philosophy, the front end is completely revamped, now featuring a larger, single-bar grille with an enlarged three-pointed star, along with a new headlamp arrangement. A triple louvre air outlet rests behind the front wheel, while a mock diffuser sits under the revised bumper at the rear. Overall, SL looks lower, squarer and flatter than before. SL has always been a car that balances ride comfort and handling well. While SL 350 may not feature the Active Body Control suspension that comes with top-end SL models, its less sophisticated steel-spring suspension is almost as good, keeping the body movements tightly in check and giving SL a sense of agility—especially impressive since the ride remains forgiving. SL grips on strongly through corners as well, while its well-weighted steering is fluid and accurate. So while it is no Porsche 911, SL is accomplished enough for most of us. SL owners need not make sacrifices for the sportiness, because the ride is compliant and settled even over broken road surfaces. Cruising refinement is excellent, as the V6 engine settles down and the metal roof keeps road and wind noise down to a minimal. Wind buffeting is well-contained with the roof down, too. Everything moves electrically, so drivers can easily find their perfect driving position, while seated on well-shaped, supportive seats. All controls are intuitively placed, although the busy dash could be intimidating to use at a glance. Mercedes-Benz understandably saves the best for their most expensive models. Introduced since 2001, SL's cabin still looks good. But more than that, whether in terms of material quality or build standards, the cabin ranks as one of the best around. Plush, appealing materials are put together by a fit-and-finish standard commensurate with SL's top-end positioning. According to JD Power customer satisfaction surveys, the Mercedes-Benz brand has always fared well in terms of reliability. In addition, the underlying mechanicals, including the V6, have been proven over time, so reliability should be of no concern. Under SL's bonnet lies a 3.5-litre V6 mated to the 7G-TRONIC seven-speed automatic transmission with paddle shifts. Churning out 311 bhp at 6500 rpm and 360 Nm at 4900 rpm, the V6 proves to be refined, free-revving and strong enough to propel SL to 100 km/h from rest in 6.2 seconds. The gear shifts are smooth and well-timed, but can become jerky when pushing on hard. Overall though, SL 350 should be more than powerful enough its intended audience. SL is a strict two-seater roadster—one that pampers driver and passenger with plenty of space. Luggage is reasonably well-catered for, with a 339-litre boot, which is reduced to 235 litres with the roof folded. Accessing your luggage when the roof is stowed is easy, too, as the entire boot lid can be opened without the need to raise the roof completely. There is more luggage space behind the two seats, along with a number of storage areas for your odds and ends. SL is expensive to run. Like for any Mercedes, servicing and repairs will be pricey. The fuel economy is reasonable at 10.1 km/litre, but that figure will deteriorate quickly if you are too aggressive with your right foot. By right, any car bearing the famous and desirable three-pointed star should have little worries about depreciation. But given SL's massive initial asking price, any magnitude of depreciation will represent a large chunk of money in absolute terms, even if it might seem reasonable in percentage terms. One of the most glamorous roadster still, SL has the looks, dynamics, refinement, quality and equipments to justify the price tag. But what really seals the deal for many could be the ultra-desirable three-pointed star emblem and the exclusivity that comes with an SL. Similarly-priced rivals include Jaguar XK convertible and Porsche 911 cabriolet—both sportier but neither really cater to SL's more laid-back target audience. In addition to the wonderful metal roof, standard equipments include 18" alloy wheels, bi-xenon headlamps, leather upholstery, cruise control, electrically adjustable seats with memory settings, PARKTRONIC system, climate control, COMAND APS multimedia/navigation system, KEYLESS-GO, TV tuner, Bluetooth with hands-free function, and surround sound system with 10 loudspeakers. Safety equipments include front/head/thorax airbags, roll-over bars, plus a host of braking, traction and stability controls. You don't expect a top-end luxury roadster with a 3.5-litre V6 to be “green.” That said, the 10.1 km/litre fuel economy and 246 grams/km are far from unreasonable for a car of this type, especially one with such amounts of grunt available on tap. Your driving style will ultimately determine SL's frugality or the lack of it.