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2007 S550This Autobahn eater, the 2007 S550 Mercedes-Benz, is all the luxury sedan anyone would ever need to purchase and comes so close to perfection we’re not even certain what’s left for Mercedes to fix the next time around. Well there are a few elements that tell us mere mortals created this car. But first, let’s talk about the good stuff.

There are 391 pound-feet of torque available at your right foot at a mere 2,800 rpm. You don’t need an abacus to know that this equals instant acceleration. Indeed, this very large car can fire to 60 miles per hour in just over five seconds. Not that it tries to imitate a sports car. Mercedes knows better than Audi with its A8, better than BMW with its 7, that a large luxury sedan shouldn’t try to punch below its weight.

So every detail of the S550 is honed to be subtle rather than sporting; the car is fast as hell, but accelerates so breezily you won’t shed a drop of sweat onto your Brioni suit while passing that 18-wheeler. The nearly 5,000-pound Benz corners on its $3,900 optional ABC (active body control) suspension with amazing composure. But again, it’s not a car to be tossed around bends. It handles beautiful, silkenly. It can be driven hard and fast, but there’s no need to do that to enjoy the heck out of the S550.

The new S isn’t the top looker that award goes to the Audi S8. But this isn’t an unhandsome car, and besides the rather wide rear wheel arches, the S550 is stately and attractive. Give this to Mercedes: They know their franchise, and they don’t screw it up. That is even more obvious from behind the wheel. Here we get into what makes an S-Class the benchmark of every luxury carmaker.

Sit in the driver’s seat. Turn the car on. Look at the gauge cluster and note that the needle on the speedo appears to “float.” That’s because this is a flat panel display, one that can disappear entirely and show other information instead. But, Mercedes doesn’t go overboard with making sure you “know” this is an electronic display, not an analog one. It just is, and it’s beautiful.

We mentioned the glorious V-8 (now a smoother DOHC rather than SOHC design) engine, but it would be pointless attached to an unsophisticated transmission. Mercedes gives the S550 a seven-speed automatic; there are small buttons at the steering wheel that let you manually shift this gearbox, but these are largely pointless. This transmission will always select the right gear, gear changes are never jarring, and as a result acceleration is intoxicatingly fluid; you’re doing 90 mph long before you ever sense it.

That would be because Mercedes is also ingenious about suspension design. Its new four-link front suspension system doesn’t use the shock absorber to “locate” or track the wheel, as is the case with most front strut systems. In plain English, this means a softer tuned ride without less control, and that translates to a car that feels compliant without feeling dull or numb.

Even with that potent V-8 the car is incredibly quiet (but still a joy to drive). During one evening out, all four passengers could easily carry on a conversation with a CD playing in the background. If you’re used to driving an SUV you’ll be shocked at what it’s like to drive a car this civilized.

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