The folks at the company that wears the three-pointed star have had a banner year.

Big news was made by the their big cars, the S and CL Class, both of which are all new for 2007 and are two of the most luxurious cars ever made.

That means, of course, that summer shoppers may find bargains among their carryover models, particularly the C Class, scheduled for replacement in the fall.

	The 2007 Mercedes CL. Click photo for larger image.

The C Class always has been a mainstay of the entry level luxury sedan field, and this year is no different. Where competitors, such as the BMW Three Series, tend to be edgy, powerful and all about the horsepower, C Class has always been what I'd call an amiable, pleasant, intuitive car you can jump right to and enjoy right off the bat.

The C Class for 2007 comes in three variations -- C230, C280, and C350 -- and several engines are available, including a 201 horsepower, 2.5 liter V-6; a 228 horsepower, 3 liter V-6; and a 268 horsepower, 3.5 liter V-6. Mileage is rated at 19/25 with the 2.5 liter engine and 20/28 with the 3.5 liter version.

The current C Class always looked like a baby version of the previous generation S Class sedan to me -- elegant, refined and expensive. Inside, you find brushed aluminum and wood, and a legible, easy to use set of gauges and controls. On the road, the C230 and C280 are capable handlers with decent acceleration, but if it's performance and speed you're looking for, you'll probably want the C350.

Prices range from $30,425 to $39,375.

Of course, you may decide you want to step up to an E Class, and if so, you'll find a healthy assortment of changes in that model this year.

Despite all the modifications, the E-Class is still the same car it has always been -- warm, driver-friendly and full of safety technology. In fact, at first glance, it looks exactly the same.

Only on closer inspection do the new taillights, dressy chrome bar across the rear of the car and a new gearshift lever and steering wheel tell you it's a 2007 model.

But where you really will be able to tell the difference is when you get behind the wheel. What greets you is a much more responsive car with tighter handling. After driving one for a day, I was surprised just how much difference all those modifications meant to the motoring experience.

That's especially true if you choose the E550, which is powered by an all-new 5.5 liter V-8 that delivers 382 horsepower. That's a whopping 80 horsepower more than was available in 2006. And Mercedes engineers made sure that whether you were going 20 or 100 miles per hour, you still would feel the power.

The E Class packs a lot of value, too, because with a starting price of $50,550, there are a lot of important new things that are standard equipment for the price. That includes a sunroof, premium sound system, CD changer and an all-new pre-safe program that prepares the car in the event of a crash by closing sunroofs and windows and repositioning the seat, among other things.

You'll also get your choice of either Sport or Luxury packages, both at no extra cost. They have different grilles, different trim and in the sport model's case, a lowered sport suspension, cross-drilled front disc brakes and dual exhaust. See your dealer for details of other differences. The E350 4Matic wagon costs $55,700, the diesel-powered E320 costs $51,550 and the E550 costs $59,000.

What's Coming in 2008

As mentioned earlier, the star of the show this year at Mercedes will likely be the all-new C Class that goes on sale in the fall. It continues the tradition of borrowing some strong styling cues from the S Class, and, if you look at it quickly, the only difference you'll notice is that the C is shorter. Look for even better handling, stronger engines, and two versions, one aimed at sports sedan buyers and the other aimed at luxury sedan customers.

Another strong 2008 entrant is the CL65 AMG, a high performance version of the CL Coupe. Power is almost unbelievable -- 6.5 liters, 12 cylinders and a whopping 604 horsepower. A very limited edition version has carbon fiber interior inserts on the doors, and beautiful quilted leather inside, all topped off by a special paint job. Figure on about $185,000 for the standard model, and about $200,000 for the limited edition number.