The Volvo S60 is priced between about $32,000 and $46,000, putting it in competition with plenty of other entry level luxury sedans from Europe. Unlike entries from BMW and Audi however, the base Volvo comes equipped with a 5-cylinder powerplant that makes significantly more horsepower than the 4-cylinder engines utilized in the base 3-series and Audi A4. This value disparity is echoed up through the S60 lineup, with the Volvo S60 giving buyers more car, more engine and more features for their money.