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AudiA6 If you got to the top by clinical, careful reasoning, then the chances are that if you don't already own an Audi A8, then you'll know all about it. Of all Luxury Saloons, this one stacks up best on paper when you put all the various pieces together to make a whole: price, performance, build quality, depreciation and value the A8 leads the field in all these areas. And if that doesn't leave much room for charisma, then so be it.

The second generation version has been with us fro some time now but earlier this year was refreshed with the addition of the bold single frame grille that once was limited only to the flagship 6.0 litre W12 model. Since no one buys entry-level models at this level, Audi have also decreed that plush SE trim is now standard across the range, plus all variants also get choice items like DVD-based satellite navigation, light and rain sensors, the Audi "Advanced Key" system (enabling keyless access and start-up) and voice-control technology for vocal operation of radio, CD player, car telephone and navigation system.

All these gadgets aside, the A8 remains a low-key, hi-tech car compared to its slower-selling luxury sector rivals. Have said that, the body remains an aluminium construction and one that today is much more torsion ally stuff, in pursuit of greater safety and better driving dynamics. A 3.2 litre FSU petrol variant has recently been introduced but petrol buyers mostly opt for either 3.7 or 4.2 litre TDI diesel models do. There is no shortage of grunt on tap, whichever variant you choose. In the 3.7 or 4.2 litre petrol units, power has been tweaked in recent times to 280bhp and 337bhp and 323bhp along with a monumental 480lb/ft of torque from the larger 4.2 litre and the big diesel, in short or long wheelbase form. A six-speed automatic gearbox is now a standard feature and of course, you can knock the stick to one side in order to perform "manual" shifts.

 How much will pay for all this luxury? Well, it's not cheap - but that you already knew. Prices start at €69473 for the 3.2 litre FSI, rising to €112,132 for the w12 6.0 litres. These figures are comparable of course with direct rivals like the BMW 7 series, the Jaguar XJ, the VW Phaeton, the Mercedes S Class and the Lexus LS430. None of these alternatives however, reward the driver as much as the A8. Even where it has less power than a competitor (the 4.2 litre model gives 25bhp away to BMW's rival 750) with around 370lbs (the weight of two 13 stone passengers) less weight to lug around, this Audi manages to be as a rapid a performer.

The Quattro 4WD system helps here of course, meaning that it gets off the line without any fuss every time, sprinting to 60mph in just 6.6 seconds. The top speed is limited by the gentleman's agreement among most German manufacturers to a sensible 155mph (250 km/h). The W12 cuts the 0-60mph sprint to an indecent 5.os. If you simply want a luxury saloon that gets the job done in the most efficient way possible, it's hard to look beyond the A8. Yes, it will be too clinical an interpretation of luxury for some but others will simply see what Ingolstadt have produced as being close to automotive perfection. Id sit in the latter camp.