"'Betcha these cost over sixty," a rest stop observer opines, which draws a delighted correction from the Mercedes staffer. Even with the difference in the Canadian dollar, a new, well-equipped entry-level Benz is well under $40K, even with a heavy hand on the option list.

Mercedes-Benz has completely redesigned and re-engineered the C-Class for 2001. The only carryover items from the old C-Class are the three-pointed star on the hood and the lug nuts.

The only people likely to find fault with the C-Class styling are current E-Class buyers who may resent the sleek lines of this more affordable junior relative. Mercedes has rolled out this all new C-Class lineup in an attempt to double its share in the swelling and competitive entry-level luxury market.