Bentley Continental & Mercedes-Benz S600

Mercedes-Benz has jumped on the iDrive-ish bandwagon with its own version, called COMAND. Its large, machined control wheel sits in the center of the console, and a walnut-trimmed hand rest flips open to reveal the phone system's touchpad. The large screen is mounted high on the dash, just to the right of the electroflourescent instrument binnacle. This extra lump isn't particularly elegant looking, but its line-of-sight placement is a safety and ease-of-use advantage. Any of these systems requires time in the driveway with the owner's manual; your other choice is an old-style interior with 100 knobs and buttons. COMAND is easier to use than BMW's iDrive and about on par with Audi's MMI.

The Bentley's seats are terrific, but the S-Class's may be the most sophisticated ever bolted into an automobile. They adjust umptigazillion ways. They heat. They cool. They massage. But their best trick is the quick-reacting air bladders within the side bolsters that automatically adjust to support your body during cornering. Bend the car right, and the left side bolster pumps up temporarily. Straighten out, the minibag deflates. Sounds like a gimmick. Works like magic. Mercedes went for a more organic, flowing interior design than the Stiff Upper Brits did. It's all quite artful and intended to forever blast away M-B's reputation for somber cabins.

As with the Flying Spur, high-quality materials are employed in the S600, and everything is beautifully finished. Mercedes has opted for a suedelike headliner material rather than the Bentley's leather-everywhere tack. The Bentley wins the legroom contest by 3.7 inches in front, and the Benz has four to five inches more headroom front and rear. But this is like counting ice cubes when you live on a glacier: Both cars are commodious, and there's plenty of room for anyone short of Shaq-like proportions. In fact, he'd be comfy, too.

Sub-five-second runs to 60 used to be exotic sports car territory; now giant sedans with automatic transmissions attain them. Here, the performance parameters are close enough to call a draw. The Mercedes wins the 0-to-60-mph contest by just a tenth of a second and the quarter mile only by two tenths. The Bentley's 62.2-mph performance through the slalom stands out against the Benz's 60.8. Even though the Spur's weight balance is less ideal, as the engine sits fully ahead of the front axle line and acts like a pendulum during transition cornering, the AWD compensates for this effect-and then some.