Daimler-Benz, the inventor of the automobile in the late 1800s, has reset automotive standards in this new century with its 2000 S500 four-door sedan.

Any comfort, safety, handling, or luxury feature that the Mercedes engineers could think of was put into this car, almost regardless of cost. They cater to affluent buyers who will really appreciate the cosseting they are getting.

The 24-valve, 5 liter 302 hp V-8 engine is a sweetheart, effortlessly moving this 4,100-pound car from 0 to 60 in just six seconds, and returning a fantastic 24.3 mpg during a week of test driving, which included a round trip from San Diego to Las Vegas. The five-speed automatic transmission is incredibly smooth shifting and responsive. You can shift yourself, using the auto stick shift if you like. It’s fun.

When you first drive off, a feeling of silent smooth ambience engulfs you. The AIRmatic suspension, Adaptive Damping and electronic leveling systems totally rub out the road both in feeling and sound, regardless of the condition of the road surface. At 115 mph, or just cruising around town, the car is smooth, silent and responsive.

This S500 is much better looking, shorter, lower, narrower, sleeker and about 500 pounds lighter than the 1999 model. Its air slicing shape invokes low aerodynamic drag, which helps fuel consumption. This car would work as an airplane if it had wings.

The interior is a mix of old world and high-tech, with leather, wood, carpet, some plastic and a "Command Center," which once you read the special 3/4-inch-thick manual and learn how to fiddle with it, operates a satellite based navigation system, the radio, climate control and the optional cellular telephone. There is a panic button that via satellite will notify emergency services if you have an accident or other kinds of trouble.

During the review drive the GPS navigation system was put to the test. All you have to do is enter your destination (it knows where you are), then take off and listen to the voice commands, "Keep to the left, you are approaching Interstate Highway 10," then "Keep to the left, you are passing Highway 10," and "Keep straight on until the next instruction." On the test trip this droned on and on at every major intersection, interrupting conversation in the car until the voice was switched off, and the active screen map was used without the voice.

With its air slicing shape and low aerodynamic drag, the 2000 Mercedes S500 would work as an airplane if it had wings.

On the other hand, this feature could be vitally useful if the driver is in unknown territory and totally lost. The voice will provide directions to the destination address without a problem.

Safety is a major consideration in the design of the car, with front and side airbags, head protection curtain airbags down each side of the car and laminated glass in the side windows.

The seat, steering wheel, and mirrors' memory system has a special "E" button in addition to the usual Mom and Dad 1 and 2 buttons. The E button automatically sets the seats, mirrors, steering wheel and seat back to computer-specified ergonomically correct positions once the seat is set by the driver in the most comfortable fore and aft location.

You can buy optional seats with heating and cooling controls. The cool setting circulates air through the seat cushion to draw off perspiration in hot weather. In the Active Lumbar mode the seats conform themselves to and massage your body. (Boy, does that feel good.) These special seats add $1,940 to the $77,850 base price of the car.

The ride has three settings: soft, which was the rub-out-the-road setting, with pretty good handling; and two firmer settings, the stiffest one letting you feel every pebble on the road. For aggressive driving the middle setting is the one of choice.

A special Distronic cruise control is available which, using a radar sensor, will maintain a set distance to the car in front. This is available with the optional Parktronic system which beeps when you’re getting too close to an object in front of or behind you and a power rear window sun shade, all for $3,775. The portable cellular phone and compact disc changer cost $1,620, with the integrated voice control adding another $570.

A wood console and rear seat adjusters cost $5,540, heated rear seats another $595 and the sport package with AMG monoblock wheels, high performance tires, AMG front spoiler, rear apron and side skirts adds $1,750.

Standard equipment includes all the usual power devices, plus a dual zone air conditioning system, antilock discs with traction control, anti-slip, Airmatic suspension, Adaptive Damping System, electronic leveling, garage door opener, automatic headlights, moonroof, GPS navigation system, Bose stereo with cassette and CD controls. Phew, this is a basket of electronics.

The warranty is 48 months or 50,000 miles and the EPA estimated fuel consumption is 16 mpg city; and 23 mpg highway. I don’t know how but the test car did better.

Much of this information applies to the S500 sister ship, the S430, the same car with a smaller 4.3 liter 275 hp engine. It’s available by special order only.

This is a well-built automobile, with that tight, vault-like feeling that previous Mercedes owners will recognize. It has been described by some automotive writers as the best car in the world. Well, it’s certainly the best car this automotive writer has ever driven.

Remember, you don’t have to spend around $300,000 on a Bentley; this will do the job at around $80,000.

Motoring since 1952, Austin Lynas has owned 54 cars and at one time raced mini-sedans in England. An aerospace engineer, he was instrumental in developing the anti-skid systems used in British military aircraft that preceded today’s ABS systems. Lynas can be reached by e-mail at osten@aol.com.