Editors compare the MSRP and 5-year ownership costs for the Audi A8, BMW 750, Jaguar XJ, Lexus LS 460 and Mercedes-Benz S550. But are those buyers concerned with price?

If high price translates to high quality, North Americans looking for the best 2008 luxury sedans under 400 horsepower will find 10 models in the $60,000 to $100,000 price range.

According to the Kelley Blue Book (KBB) the best values in that range are Audi A8, BMW 750, Jaguar XJ, Lexus LS 460 and Mercedes-Benz S550.

Kelley’s Blue Book editors say luxury sedan sales are "booming" because Americans are getting older and more affluent and appreciate the vehicles’ smoother rides and such features as DVD sound systems and massaging seats.

Mercedes-Benz 4Matic Sedan MSRP is $91,825

The most expensive car in the group is the Mercedes-Benz 4-door S550 4Matic sedan, which carries a Manufacturer's Suggested Retail Price (MSRP) of $91,825. Sharp negotiators may be able to get a better price from their local dealers.

Perhaps more important than the purchase price, however, is what Kelley Blue Book calls the IntelliChoice five-year ownership cost. The 382-horsepower Mercedes-Benz S550 4Matic sedan leads in this category also with its five-year costs estimated at $94,133.

Those costs are estimated as follows:

• Depreciation $50,079
• Financing (based on 5.9% APR) $13,195
• Insurance $10,855
• State fees $711
• Fuel $15,355
• Maintenance $2,318
• Repairs $1,627

Gas Guzzler Tax is $1300

This particular Mercedes-Benz gets hit with a $1300 gas guzzler tax, which gives it the highest fuel cost in the luxury sedan group.

Neither "gas guzzler" taxes nor hybrid tax credits are assigned to some of the other sedans. These 2008 vehicles have gas ratings of 14-to-17 miles per gallon for city driving and 20-to-25 miles per gallon for highway driving.

Based on the purchase price and the five-year ownership costs, Kelley rates the value of Mercedes S550 4Matic as "poor." However, people who can afford one of these luxury sedans may not be concerned with that cost factor.

The car’s 4Matic feature adds considerably to both its purchase price and its five-year ownership costs. Its sister vehicle, the Mercedes-Benz S550, has a MSRP of $88,825 and a five-year ownership cost of $91,204, both about $3000 less than the 4Matic model.

Blue Book Editors Call Mercedes-Benz "A Masterful Vehicle"

Though they give the Mercedes 4Matic a "poor" value rating, the Kelley Blue Book editors call it "a masterful vehicle," adding that "drivers will enjoy the smooth powertrain and taut handling."

Pointing out that many of today’s luxury sedan owners are chauffered and not drivers themselves, the editors say "passengers will appreciate the first-class legroom and sumptuous creature comforts. The question becomes: Is it better to drive, or to be driven? "

The only other sedans in the group given "poor" value ratings were the three Jaguars.

Lexus LS 460 Gets "Excellent" Cost of Ownership Rating

The only car in the group given an IntelliChoice "excellent" cost rating was the 380-horsepower Lexus LS 460 4-door sedan. Its MSRP is just $62,265 and its five-year ownership cost is just $62,265, both the lowest numbers in the luxury sedan group. Its estimated five-year repair cost is just $352, by far the lowest in the group.

Most of the luxury sedans with 400 or more horsepower are priced at $100,000 or more, some very much more, and many almost fall into a custom built category. Exceptions are Jaguar’s two 400-horsepower sedans, which have MSRPs of $84,250 and $94,750.

Jaguar XJ8 Rated Best of the Other Seven

Here’s how the IntelliChoice ratings for the seven other luxury sedans in the under $100,000 price range, all of which are 4-door:

• Jaguar XJ8 Sedan -- $73,428
• Jaguar XJ8 L Sedan -- $76,068
• Audi A8 L Quattro Sedan -- $78,743
• BMW 750 Li Sedan -- $79,991
• BMW 750i Sedan -- $78,033
• Audi A8 Quattro Sedan -- $77,733
• Jaguar XJ Vanden Plas Sedan -- $84,312

Those figures do not cover the cost of a chauffer, for which some owners might perceive a need. And, while high, they are not as expensive as some custom-built motorcycles.

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