Volvo's response to the compact sedans offered by Audi, Acura, Subaru and Nissan comes from the S40. This version of the S40 shares a common platform with the Mazda 3 and the European Ford Focus. This allows Volvo to trim production costs and offer the entry-level 2.4i model for around $25K. Available with choices of normally aspirated or turbocharged engines, manual or automatic transmission and front- or all-wheel drive, the S40's wide-ranging flexibility should appeal to a broad segment of the population.