Audi has been trying to build its reputation in the U.S. market as a performance European luxury brand, on par with the likes of BMW.  Within the past few years, the folks from Ingolstadt have ratcheted up their performance credentials with the RS line of vehicles, most notably the RS6.  With the RS line set to expand to encompass the A4 and A8 range, it would seem that Audi is on the right path.  Not quite. 

In addition to the RS line of vehicles, Audi also sells S variants of its A6 line and also sells S-Line vehicle packages.  Confused yet?  During my test of the S-Line A4, I had to explain the differences between the S, RS and S-Line to an avid Audi owner several times.  After my fourth attempt, he threw his hands in the air and said, “Whatever.”  That can’t be a good sign. 

So, what is an S-Line vehicle, exactly?  According to the window sticker, the $2,750 package includes sport suspension, 18-in. wheels with summer performance tires, brushed aluminum beltline trim and S-Line badging on the steering wheel and bumpers.  Sounds worth it, doesn’t it? Maybe not.

Still, there’s no doubting Audi builds some of the best vehicles on the market.  During my week-long test with the A4 S-Line, I continually found myself wanting to push the car and it was begging for more at ever turn.  The available 255 hp from the 3.2-liter V6, mated to the base 6-speed manual transmission, was a perfect combination, while the sport suspension seemed a bit tight riding on rough surfaces, but was a joy to push through the curves. 

Audi restyled the A4 in 2005, staying true to its lineage with the incorporation of the marque’s new horse collar grille and sleeker tail lamps.  Like the exterior, the interior received a number of upgrades, most notable being the addition of cupholders that can accommodate average-sized cups.  A new steering wheel and other tweaks maintain the Audi tradition of class-leading interior refinement that others still try to catch. 

All of these refinements, along with the V6 power and S-Line trim, add hefty charges to an already premium-priced automobile.  The base price of the ’06 A4 3.2 quattro sedan is $34,840.  Not too bad, but add the S-Line package ($2,750), Premium package ($1,050), sunroof ($1,000) and Quartz Metallic paint ($475) and the sticker climbs quickly to $40,835.  That’s a lot of hard-earned money, but for a car that is functional, fun-to-drive and solid, it might be worth it.