It seems like every time someone comes out with an updated super-sedan, someones gotta make a comparison. The S4 continues the tradtition of sticking a big engine in a little car, and keeps on comming up with good results. But is it enough to top the competition? Yes, and no. Sophistication, I believe, is what Audi holds over the majority of it's competition. Although a brawny 4.2 liter V8 lies under the hood, it its tame and driveable every day of the week... Let that be a lesson to Cadilac and BMW. The new C55, I believe is closer to the S4 than any one of the other vehicles mostly because of the extremely "solid" feeling each one gives. Its like putting a Panzer and a Bradley in the same room, both are tough as nails and neither would give up. The biggest gripe I have with cars like the S4, C55, and S-Type R, is that they have so much driveability that they wouldnt be much fun to drive...The M3 and CTS-V are racecar sedans with uber engines under the hood...And with more racing technology being poured in for 2005 and 2006, it will be a battle royale for king of the crop. Overall, there are three choises that stand out: 1) The Audi S4: I like the size and performance of the car. It is also a sleeper, because without the badges, most people wouldnt know what the hell it is. Given the money, it would probably be my #2 pick. 2) The Jaguar S-Type R: I really do like this car, but not as much as it's other Jaguar siblings. It is a reserved performance car, only to be called uppon when necessary. Although the custom front clip is a dead giveaway that it means business, it still looks and acts like a luxery sedan. Given the money, it would probably be #5, but is a winner at heart. 3) The Cadilac CTS-V: This is a true, no nonsense perforamnce machine...It was not built to cradle, or to be an urban exotic, it was meant to kick the crap out of the M3 and catch up with the M5. The burbly sound of the small-block Chevy is intoxicating, and actually being able to shift your gears is a big plus...Also, did you know that there arent 10-Million computer nannys controlling the car? And you can actually turn traction controll completely off? This is the ant-german, german car. Hands down, no competition, it is my #1 choise. It is the fastest, it is the cheapest, and it is made in America...How can you beat that?