Mercedes says the typical buyer of the completely redesigned 2007 S-Class pulls down around $300,000 a year. With a base price of just over $86,000 and with loaded models selling for six figures, you would think sightings of a Mercedes-Benz S-Class would be about as rare as seeing Paris Hilton in the camping aisle at Wal-Mart. That annual income level is surprising, considering that in places like Southern California you have to weave through a bevy of them at every valet stand to get to the front door, or find yourself following a school of them down the freeway to work. In Los Angeles, Chicago, Miami, and New York City, the Mercedes-Benz S-Class is ubiquitous, the symbolic vehicle of the working-class rich, a car most executives have, or long to have, parked in their reserved space for all to see.

Across the rest of the country, it isn’t that way. The S-Class is something of a special breed, as we confirmed after a couple of days behind the wheel of the completely redesigned 2007 Mercedes-Benz S550. Few cars possess the style, luxury and performance of the S-Class, the leader in its segment since its introduction in 1952. This ninth-generation version successfully carries on the prestigious flagship’s lineage despite its controversial styling, a new design that you will either love or hate.

Flaunting fresh sheetmetal with bulging fender flares, the 2007 S-Class appears muscular and solid, yet on the road it glides across the pavement and handles turns with the grace of a ballerina. Combine this athleticism with the best-in-class luxury appointments and the latest high-tech gadgetry, like Brake Assist Plus, Distronic Plus and Pre-Safe, then throw in Night View Assist and a new, more powerful but equally efficient V8, and you’ve got a super-luxury sedan that is simply unbeatable in its segment. We’re talking about a complete package here: luxury, style, performance and enough whiz-bang gadgets to get every IT tech within 20 miles drooling.