The C70 is based on the S40 sedan, but has a wider track and more luscious lines. The engine, suspension and transmission are proven Volvo components, while the chassis has been fortified and re-figured to increase rigidity over the previous generation C70, and meet Volvo's industry-leading safety standards.

We found the C70 to be an excellent highway cruiser, smooth and steady at high speeds, quiet with the steel top up. Its stereo sounds superb. The C70 feels like a sports car. It has a solid feel and strikes an appropriate balance of responsive handling with a smooth, well-controlled ride quality and fade-resistant brakes. We liked it best with the six-speed manual, but the five-speed automatic is crisp and responsive.

The styling is brilliant, with elegant coupe lines, and the retractable hardtop is an engineering masterpiece. The cabin features comfortable seats, the latest in Volvo interior styling and fabrics, and a clever cubby behind the center dash.

Everything operates as it should, and it's a beautiful piece of work. Nothing else on the market offers what the C70 does, priced under $40,000.

Volvo completely redesigned its C70 in 2006, and it remains relatively unchanged for 2007 save for a few audio additions.

New for the 2007 C70 are a few key audio features, including a standard auxiliary audio input plus MP3 playback capability from the in-dash CD changer, and optional Sirius satellite radio.