S40 is certainly neatly styled and very distinctive. The problem lies not in the design itself, but that the same design has been grafted onto other Volvo sedans as well. Styling wise, there is little to differentiate between S40, S60 and S80. Volvo should have brought more design originality, especially if they are to compete effectively in the luxury segment. Built on the same platform as Ford Focus, S40 comes with the same set of dynamic abilities which allows it to be at home on twisty roads and on highways. The responsive chassis, high grip levels and flat cornering stance mean S40 can put on a strong showing when the going gets twisty. No driver's car can be complete without a fine steering, which in this case, proves to be well-weighted and communicative. The ride is rather firm over urban road imperfections, but remains stable during cruising. Road and engine noise are well kept out, but wind noise can make itself more than welcome. The front seats are extremely supportive, while the driver's seat provides ample seating and steering column adjustments. However, the dashboard places style before ease of use—the controls on the centre console are small, and the digital information display is not the sharpest we have seen. The minimalist interior feels classy and well-built. The excellent fit-and-finish are matched by equally impressive materials used. S40's cabin quality represents a cut above mainstream rivals', and is on par with premium rivals'. The underlying mechanicals are proven and should remain reliable. S40's drivetrain consists of an in-line five-cylinder 2.4-litre engine mated to a five-speed Geartronic automatic transmission. The power output of 168 bhp and 230 Nm translates into a punchy yet refined on-road performance. S40 is quick, taking 8.9 seconds to reach 100 km/h from rest. The Geartronic transmission does not disappoint too, shifting gears smoothly and decisively. S40 is spacious at the front, providing plenty of room for the driver and front passenger. The rear seats fare less well due to tight headroom, although the legroom is reasonable. Similarly-priced mainstream rivals provide much more rear room. Boot capacity is decent at 404 litres, and rear seats can 60:40 split-fold for more loading space. Access to the boot is rather tight, however. Fuel economy of 11.0 km/litre is not great for a relatively compact sedan, but is justified, to a certain extent, by the performance. Servicing and repair are expensive relative to what mainstream brands charge. Volvo models depreciate heavily whether compared to models from leading luxury brands like BMW and Mercedes-Benz or leading mainstream brands like Honda and Toyota. The reasonably-priced S40 offers taut handling, a stylish, quality cabin, strong performance and good equipment count. But who are S40's rivals? That is the dilemma that S40 faces. There are currently no comparable cars from Audi, BMW and Mercedes-Benz; while for S40's asking price, you can get Honda Accord or Toyota Camry, both which are significantly larger. Like Volkswagen Jetta, S40 is very much a capable car that is suffering from an identity crisis. Standard equipments include 16" alloy wheels, front/rear fog lights, full leather upholstery, 8-speaker audio system with in-dash 6-disc CD changer, steering wheel mounted cruise control and audio controls, climate control, park assist, and power front seats with memory function for the driver's seat. Safety kit includes front/side/curtain airbags, front/rear seat belt pretensioners, Whiplash Protection System (WHIPS), braking controls (ABS, EBD, EBA), and Stability & Traction Control (STC). Carbon dioxide emissions of 217 grams/km and fuel economy of 11.0 km/litre are lacklustre numbers considering S40's size, although the engine capacity and performance available on tap do help to justify S40's lack of “greenness” somewhat.