I did a lot of comparing of models (VW Jetta, Mazda 6, Accord, Camry) and picked the S40. I have come close to purchasing Volvo in the past, and finally took the plunge. I have been very pleased with the build quality. I am 6'3" and have been able to find a good seating position - I got the Select Package with power driver's seat. Nice headroom even with sunroof. The power is adequate in the 2.4. I have been pleased with the mileage although I am still in the break-in (city only so far - about 18-19 mpg) with optional auto transmission. Optional 12 speaker stereo is fantastic. Incredibly well thought out ergonomics. EXCELLENT A/C in Texas summer.