As a smaller sedan with the Volvo reputation for value and safety, the 2007 S40 is a fair bargain. The 2007 S40 is a 4-door sedan that comes in two trim levels, the 2.4i and the T5 which are powered by a 2.4 liter 5-cylinder engine that generates 168 hp or a 2.5 liter 5-cylinder 218 hp engine. The 2007 S40 comes with 3 available transmissions, a 5-speed automatic, a 5-speed manual with overdrive, or a 6-speed manual with overdrive. The T5 trim level comes with available all wheel drive while front wheel drive is standard for the 2.4i.

The interior of the S40 is well-designed with ample room, commodious safety features, adequate visibility, and comfortable seating for 4 or 5. The driver's cockpit is thoughtfully arranged with helpful instrumentation and positioning of controls. Volvo introduces the concept of a free-floating instrument console for audio and climate control. The 2007 Volvo S40 comes standard with anti-whiplash seating, driver and front passenger airbags, and side impact curtain airbags.

A slow walk around the S40 confirms the perception that this is an extremely well-styled and precision engineered car. The headlight cluster is reminiscent of anything you see at Tiffany while the tail light treatments and rear deck lines are masterfully conceived. On the road, the handling characteristics of the 2007 Volvo S40 could be described as responsive, with satisfactory noise reduction and acceptable highway manners.

The fuel economy specs for the S40 are 20 mpg city, 29 mpg highway for the 2.5 liter, and 22 mpg city and 30 mpg highway for the 2.4 liter engines. Among its competitors, the 2007 Volvo S40 is smaller and less expensive, but retains a high degree of refinement with its Scandinavian styling cues. The 2007 Volvo S40 is decidedly refined and luxurious, but favorably priced. Volvo may have crafted a winning combination of value and styling tied to its tradition of superior craftsmanship.