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Boston.com's view

Here we stand, peering at a niche within a niche.

Luxury sedans became performance sedans. Then came mid-luxury sedans. And now come mid-luxury, high-performance sedans. BMW has its tuned 3 Series. Saab has the 9-3 SE. Lexus has the IS 300. Mercedes has its new C-Class. Audi has the A4.

So where do I stand on the new Volvo S60?

I sit. Right down in the optional “sport cut” seats, some of the most comfortable manufacturer-issue seats in which I have ever hunkered down. Smooth leather grips you from hip to shoulder up the sides. Thighs are held in place by firm ridges on the outer edges of the seat bottom. And the flat of the seat bottom seems to nearly absorb the rest of you in comfort.

Sport cut seats in a Volvo? Can you say 0-60 in 6.6 seconds? We’ve already noted that Volvo has taken its cars out of the box. The 40, 70, and 80 series showed us that the days of the dependable rectangle are long over. The S60 – looking nearly identical to the S80 – continues this evolution. From its sloping nose, up over its rounded roof, back to its abrupt trunk, the central cabin is defined. Arched ridges that run from headlights, along the doors, and back to the taillights, define its outer edges. Sure looks different.

Of course, Volvo holds firmly as ever to its notion of safety: stability control, big disc brakes, enough air bags to raise it should it ever sink – just dive down and deploy them. You’ve got dual, multistage bags up front, side impact bags, and side curtains to protect the heads of front and rear occupants.

But Volvo realized, smartly, that safety alone will not sell a car these days. That’s because lots of folks are building safety into their cars in the way Volvo has long done. So now Volvo is turning to performance.

The S60 comes in three performance levels: at bottom and middle are a pair of 2.5-liter, five-cylinder engines. The normally aspirated engine delivers 168 horsepower, the light-pressure turbo 197, and the 2.3-liter, five-cylinder high-pressure turbo in the tested T5 cranks out a whopping 247 horses. And considering that power, I found it remarkable to get 22 miles per gallon in 10 days of pretty hard driving.

Hard driving, but somebody’s gotta do it. The cutaway curve to the dash in the Volvo S60 opens up vulminous space for the front-seat passenger.>>Do it sunk into those fine leather seats. Rear occupants – it’s supposed to hold three in the rear, but the middle seat is a hump while the out seats are virtual luxurious buckets unto themselves. Better that middle slot is used for the ski-through door that leads through the armrest into the trunk.

Ergonomically, it’s a beautiful setup. Metal-trimmed gauges behind the steering wheel are downright Porsche-like. Audio and climate controls are housed in a down-and-in-sloping console at center dash. And for the front-seat passenger, there’s a nice cutaway curve to the dash that opens up voluminous space.

The ride is remarkably quiet and supple.

In fact, except for slight torque steer (and expected front-wheel-drive understeer in sharp corners), the S60 delivers a remarkably balanced ride. There is little sense of big body roll; no nose dives when brakes are slammed on. In fact, all four corners seem to work in harmony, settling the car even during purposefully abrupt lane changes at high speed.

That’s because the S60 T5, with its springs sport-stiffened, rides on a complex suspension system. Up front there are struts, asymmetrically mounted coil springs, hydraulic shocks, and an antiroll bar. In the rear, where the suspension is independent multilink, you also get the springs, shocks, and antiroll bar.

The S60 comes with two options for the transmission: a five-speed automatic (expect slightly poorer gas mileage with this option) and a five-speed manual. I drove the manual and found it to be crisp and sure.

The 2.3-liter high-pressure turbo was a surging delight. Except for a slight lag wh the pedal was punched firmly, it climbed through its torque band – felt real good from around 2,500 rpms to 4,500 rpms – with quiet but remarkable power. Held its power in first-to-third shifts as well. Almost as if you don’t need second gear.

Base price on the S60 – normally aspirated – is $26,500. That’s a remarkable buy if you’re looking for Volvo safety and aren’t that keen on high performance.

The S60 T5 kicks in at $31,800, but you can spend your way upward rather quickly. The sports package that includes those leather sport cut seats runs $1,300. A sunroof adds another $1,200 and a premium sound system costs the same. I’d go for the seats and sound but, if you can get one without a sunroof, I’d save the money.>

Volvo has given us true luxury with the S80; utility with the 70 series; economy with the so-called “little Volvos” of the 40 series. And now they are delivering sporty performance with the S60.

This is my favorite Volvo yet.

But wait, there’s more.

I’m told that before the year’s out, I’ll be pre-testing a model of the S60 that will take me where any self-respecting high-performance sedan ought to be going: into the world of all-wheel drive.

Can you say 0-60 in 6.6 seconds with all four wheels digging in? A niche within a niche within a niche.

Nice touch:

The climate control that is a side view of a human sitting down. Punch the head, air goes high. Punch the torso, air comes out of the center dash. Punch the legs, air comes low. Nifty.

Annoyance:

The brushed metal that surrounds the shift lever. I know this is subjective, but it somehow looked out of place plunked down, glistening on its own, in the middle of all that soft leather.