Mercedes seems unable to make up its mind what form its lowest cost C-series should take. Over the last five years it has offered the C230 in two bodies and four engines. Up until 2005 it also offered a C240 and a C320 both with V-6 engines, both with the same C230 body. The C230 which started life in 1997 as a 2.3 liter, 148 hp, 4-cylinder, then graduated to a 2.3 liter supercharged 189 hp, 4-cylinder and a year or two later to a supercharged 1.8 liter 189 hp, 4-cylinder, has for 2006 and 2007 a 2.5 liter, 201 hp V-6 engine.

Phew. Now comes the latest version, sporting a 6-speed manual or 7-speed “touch shift” manually interactive automatic transmission. The 2007 C230 continues the Mercedes tradition of a small, (same size as a Toyota Corolla) luxurious, taut, good handling car, a feisty competitor to the BMW 3-series. However, for the first time in some 60 years it does not offer a 4-cyl engine, probably because of competitor BMW's sweet 6-cylinders.

The Mercedes C230 is offered in two bodies and four engines.

The interior of the C230 carries on a Teutonic tradition - it’s sort of lux/functional, a little too masculine for many lady drivers perhaps, but they can always buy a Beemer. Cup holders are usually an afterthought in Germany, and these are no exception. M/B still has not heard of the 6-disc console changer, and offers instead an ancient remote CD changer, only now it has been moved from the trunk to the glove box. Progress indeed.

Driving the C230 is very satisfying. It imparts a quiet, competent, secure feeling, a sports vault on wheels. Cornering is a snap; it goes where you put it with no drama. The driveline is so smooth it is almost boring. The ride is tight, but not harsh or jarring. The brakes are excellent, the car gives you the feel of comfortable stability, it’s not going to get you in trouble. It is priced with lots of standard equipment at $29,200, which is a lot for a Corolla sized car, but not bad for a new Benz!

Recent statistics on vehicle quality and dependability find Benz depressingly low on the charts - does not the company know that once a reliability reputation has been smeared it takes decades to recover?

In Europe this is a junior executive's car, and is specifically designed for that purpose. It doesn’t have to be big, but it does have to ride and handle well, be fast and have a three-pointed star. Mercedes has dropped the C230 coupe for 2006 and 2007, only the sedan is available.

The warranty is 48 months or 50,000 miles, and the EPA mileage estimates are 21 city/29 highway. The fuel required is premium, which roughly discounts the good mileage by 10 percent-15 percent.

Some options available on this car are a sunroof package for $1,790, which includes all kinds of extra goodies, such as rain sensing wipers, powered rear window sunshade, garage door openers, and auto dimming mirrors. An extra $970 buys you a Harman Kardon sound system with 12 speakers and a CD changer. The Motorola hands free phone with steering wheel controls costs $765, Sirius Radio $500, a navigation system $2,210, and power front seats with power tilt/telescopic steering column $600.

The 7-speed automatic touch shift manually interactive transmission adds $1,390. The C280 version of this car has an all-wheel drive option for $2,575. ABS brakes are standard equipment as are traction control and stability control.

Very few small luxury sports sedans are on the market, the Lexus IS250 and the Jaguar X type being two that compete with the C230, although both are a little bigger.

U.S. owners rate the C230 highly, awarding it 9.2 out of a possible 10 in an autos.msn.com consumer review survey, and there's little reason to expect that will change.

Motoring since 1952, Austin Lynas has owned 55 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 austin@sandiegometro.com.