I bought this car after recommendations from friends. I previously owned a Passat. My Passat got 37 MPG (Diesel). My Volvo gets 24+/- (Gasoline). The S40 is very comfortable to sit in and I have a bad back. I'm not too thrilled about some of the plastic trim in the interior but overall I like the European attention to detail. There's not a lot of room in the back seat for adult kids but for little ones, it's ok. I like all of the gadgets that come with the purchase price and there's not a lot of options to add on. My Passat lasted 13 years and I fully expect the Volvo to do the same. The dealership is very responsive and attentive. A good car for the money.
Seats, Blue tooth, Ipod connection, passing ability, fuel economy (for a gasoline engine), European look and styling, sun roof.
Get rid of the plastic trim in the interior and instead go with more durable materials.