This hotly contested segment has a clear benchmark, it is the Acura TL (and its 2-door cousin Acura CL). The TL succeeds in blending comfort, style, luxury, and sport into an efficient package at an affordable price.
But the Acura's not for everyone. We also recommend the sporty and Euro-flavored Audi A6, the comfortable Buick Park Avenue, the affordable and fast Infiniti I30, and the luxury-orientated Lexus ES 300.

Besides styling that apes that of the latest big S-Class sedans, the new 2001 C-Class will have a full complement of standard high-tech safety features. Among these are dual-force "smart" dashboard airbags and, as on larger Mercedes, head-protecting "window curtain" airbags and a side airbag in each door (vs. front only). The C280 will continue with standard 5-speed automatic transmission, will be optional for the C240 in lieu of a 6-speed manual, a first for an American-market C-Class. Both models ride a slightly longer 106.7-inch wheelbase and are fractionally longer overall, though in size and market position these Mercedes again target German rivals Audi A4 and BMW 3-Series. Joining the mini-trend in upscale compact wagons, Mercedes will reportedly offer a C-Class wagon for the first time in America (it has been available in Europe for several years), though we wouldn't expect it here before model-year 2002. Less certain is a new hatchback coupe evidently inspired by BMW's late 3-series ti, though some sources say it's a go for the U.S.
Interiors are predictably more upscale than before, again with S-Class overtones and more passenger and cargo space. A version of Mercedes' video-display COMAND navigation//audio/cell phone system will definitely be available. Suspension is reportedly little changed. As on the outgoing models, standard equipment will include antilock 4-wheel disc brakes, traction control, and Mercedes' ESP antiskid system and Teleaid emergency assistance service.
Further out is a replacement for the late V8-powered C43 sedan as M-B's challenger to the hot BMW M3 and Audi S4. Likely to be badged C32 Kompressor, it will reportedly use the existing supercharged 2.3-liter I4 tweaked from 185 hp to a rumored 320 (versus C43's 302). Mercedes may also bring over an even hotter C55 AMG powered by the 5.5-liter V8 from the E55 sedan and ML55 SUV. Old-style C55 sedans and wagons were introduced to Europe over a year ago, but it's unclear whether new-design versions will reach the U.S.