What really sealed the deal for me were the facts that our S60 test car, a lightly optioned T5, felt as sweet and performed as admirably as it did with the smallest wheel/tire combination and sans any so-called sport suspension.

While bigger, stickier rubber and more aggressive springs/dampers likely wouldn’t have bettered the S60's 0-60 (6.2 seconds) and quarter mile (14.7 seconds at 95.4 mph), they probably would have bumped its lateral accel (0.85 g) and 60-0 braking (120 feet) closer to that of our summer-tired long-term S60 T6 (0.89 g, 110 feet). Better yet, to get larger rolling stock and a sport-tuned chassis on a T5 requires only a $900 Dynamic Package.

To that end, the S60 makes a strong, strong value play. I spec’d a $32,175 T5 to my liking — the Dynamic Package, $2700 Multimedia Package (nav, rear park assist, premium audio), $800 Climate Package (heated seats, interior air quality system, etc.), $800 xenon headlamps, and $700 blind-spot system–and the grand total came to $38,075, or $220 less than the base price of a 328i Sport Line.

The BMW is the top car in its class. I can’t and won’t deny it. But for those unable or unwilling to pay the 3's premium, the Volvo is one second-place finisher worthy of a first look.

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