For 99% of Europeans, these cars will remain a dream, as they are simply too expensive, thirsty and expensive to own and maintain. Blame the price. And unusually, not Mercedes, but Audi this time. The only AWD car in this comparison costs a whooping € 60,900 - an expensive car with traction advantage.

For € 60.726, you can get a well-spec'd Mercedes E500, but it still lacks certain features which are standard in other markets. For instance, you have to pay extra for fully electric seats. Standard however are Airmatic, 4-Zone Climate Control and a 7Gtronic transmission. AWD costs € 2,320 extra (4Matic) and is only available with the old 5-speed automatic transmission. The BMW 540i comparatively costs € 52,200 and is pretty well stocked. However, you need to pay € 2,100 extra for the 6-speed automatic transmission. The BMW differentiates itself through exotic extra which the competition doesn't offer: Nightvision and a Head-Up-Display system offer extra safety.

Even the Lexus shouldn't be ashamed of itself at € 55,600 since it offers a good overall package. Xenonlights with Adaptive Cornering technology as well as Knee-airbags. The GS also has a Pre-Collision (like PRE-SAFE from MB) onboard.

Let's not talk about money. Whoever drives these cars has it, and lot's of it. The Mercedes has the biggest engine, with 5-liters. It also offers the most torque at 460 Nm (339 lb/ft) and with 306-horsepower, is the quickest in this bunch to 100 km/h. The 3-valve per cylinder engine is still impressive and has a hue of sovereign arrogance to it. No matter at what speed the engine is running, the engine has a good response and there's no shortage of power. Part of this is also credited to the 7Gtronic automatic transmission: lightning fast shifts, smooth as butter and precise - even professional shifters can't cope with its speed.

The Audi shines with almost similar performance, but it boasts 335-horsepower out of 4.2-liters engine cc. The difference when compared to the Mercedes is in the engine sound. The 5-valve per cylinder motor sounds aggressive and sporty - and these are not empty promises as the engine delivers indeed. Not enjoyable however, the fuel consumption. Like the BMW, the Audi needs the expensive Super Plus fuel.

The 5'er has 306-hp, like the Benz but from 4-liters. No wonder that there are "only" 390 Nm (287 lb/ft) of torque available. Do not underestimate the 5'er however. The V8 purrs nicely, even at the slightest touch of the pedal. It rev's even better and seems to have an excellent engine response. The automatic transmission operates smoothly as well. Interestingly though, the 5'er runs out of breath and lags behind the other two Germans in the dash to reaching its limited speed of 250 km/h (155 mph

The smallest muscles are shown from the Lexus: 283-horsepower. A weakling under the over-powered ones one might think, but the reality is different. The Lexus doesn't give that impression. Immediately noticeable is the low noise output of the engine when sitting inside the car (37 dB). Those who don't pay attention might accidentally leave the engine running at the gas station. Performance wise, it's no match for the German competition. But a 6.7 second 0-100 km/h is no reason to complain. And the 6-speed A/T transmission is also convincing.

On the inside, the Japanese car offers fat luxury. Materials and build quality appear to be top-notch. The GS is a little smaller than the Germans on the inside though, but is still a comfortable car. A problem might be the small trunk space of the Lexus, which compared to the Audi, BMW and Mercedes is on average smaller by 100 liters.

The adaptive Lexus suspension offers 1st class comfort. Only at highspeed Autobahn cruises does the suspension become a little too hard and increase the road noise. Wind noises are also pretty high compared to the competition - which is probably the fault of the quiet engine.

In terms of safety, the Lexus is impressive. The brakes are responsive. If there's one thing to criticize, it's the steering feel. Although responsive in terms of speed, there is little feedback. The driver in you feels abandoned.

Mercedes generally promotes comfort in the E-Class, without sacrificing safety and agility. The steering feel is relaxed but communicative. The Airmatic suspension is also worthy of praise. Those who require a balance between comfort and sport will love the E-Class suspension. In auto mode, the suspension quickly changes the setup depending on road conditions. Rarely was travelling that enjoyable. Part of that wonderful ride is the interior space, a wonderful cockpit and excellent safety features. The Mercedes ESP is also very reactive on snow or icy roads.

The Audi is also impressive from a driving POV. Although its ESP is a little more annoying than others, the AWD advantage of the Audi helps it master slippery conditions. The steering feel is fantastic, the suspension decent and the interior space more than adequate. The front suspension rattles sometimes on rough roads, and the A6 cannot touch the E500 for comfort - even with the optional air suspension like in our testcar.

BMW, like Lexus, goes for steel as the material of choice for their suspension springs - and it drives the car pretty good on most road conditions. Not as good as the Mercedes, but better than the Audi or even the Lexus. Thankfully, the Bavarians do not loose the sportiness through using such a setup. The steering feel is wonderfully direct and the handling is easy and predictable - just as expected on a BMW. The interior decent and spacious, although we liked the previous versions cockpit design much better. The materials and the build quality appear decent.

There is no loser amongst these cars. The Mercedes wins because of its balance, the fantastic comfort and the nice V8.

Not far behind, Audi and BMW share 2nd place. Those who like sportiness and a decent comfort feel are better served with the Audi. Those who want a sporty cruiser are best served with the BMW. The Lexus is very convincing with a quiet engine and good standard equipment - but it lacks the smaller important details.