Reaching its second generation in 2007, the S40 was an entry level luxury sedan capable to offer refinement and style. Although not so fun-to-drive as the contemporary competitors such as the A4 or the BMW 3-Series, the S40 came with a more attractive price. Available in two trim levels, the S40 came with a choice of two engines, a 2.4-liter unit that developed 168 hp and a 2.5-liter 5-cylinder that cranked out 218 hp. While the 2.4-liter powerplant offered decent power, it was unimpressive and not attractive compared to the more powerful 2.5-liter unit. The base trim level came equipped with 16-inch alloys, manual climate control, power accessories and heated mirrors and was available only with a front-wheel-drive system. Stepping up to the T5 trim level, the S40 featured the more powerful engine already mentioned, an in addition to that, it could be equipped with a four-wheel-drive system. Other standard equipments included fog lights, cabin aluminum inserts, automatic climate control, an 8-way power driver seat and a trip computer. These features could be added to the base trim level with extra costs. Other features were bundled into packages and the S40 could be equipped with a moonroof, an upgraded audio system, leather upholstery, a sport-tuned suspension, 17-inch alloy wheels, heated seats, rain-sensing wipers, headlamps washers, bi-xenon HID headlights, keyless go and a navigation system. It’s not surprise that the S40 was well equipped safety-wise, with Dynamic Stability and Traction control as standard, numerous airbags, anti-whiplash head restraints and seatbelts pre-tensioners.