Nothing can approach the A8 Audi L in terms of its all wheel drive, smooth engine, interior space, and looks. Unfortunately, it comes with a significant price tag of AUD$213,100 in base form. The question that immediately comes to mind is how it stacks up against the Lexus LS, Mercedes S500, Jaguar XJR, the BMW 7 Series, and others of that like. The answer is that the Lexus clearly is the best value, the Jaguar the most fun to drive, the BMW the best handling, and the Mercedes the most solid. So where does that leave this lovely, executive sedan? Thanks to its all wheel drive it ranks as the best luxury car to have if you reside in those areas where inclement weather is not a novelty.

Despite the appealing exterior, the L Audi has an Achilles heels in the form of the overly complex driver's computer control center. This unit is nearly as complicated as the one in the Mercedes, and more so than the Idrive in the BMW. You must go through the Audi's center for nearly every operation. Even though the screen is easy enough to read, you are forced to go through multiple steps each time you want to change even the simplest of settings. For example, in other cars if you want to activate the heated seats you press a button or turn a knob. Audi has decided that it wants to personalize that process. It starts easily enough as you depress a small button seat heater button on the dash.

Unfortunately, all that does is activate the display screen. You are than asked a series of questions such as what speed you want the seat fan to run and what temperature you want. The process must be repeated if your front seat passenger also wants a warm rear end, or back, or both, it's your choice. In other words, this executive car expects you to be able to make executive decisions at every turn. It doesn't stop there. If you want to listen to stereo you click on the center control button that activates the monitor. Next you push on the radio button, turn the knob to show the stations which are listed in the speedometer cluster and on the center monitor, and select one. Want to change from FM to AM? You press another button, turn the center control, and press in when the desired mode lights up. You get the idea. Speak of micro managing.

Mom's view: What a beauty. It truly has a commanding presence with its 121.1 inches wheelbase, aluminum body, soft, leather trimmed with polished wood, and topped off with numerous elegant touches such as both a regular and touch-up mirror in the visors. It just makes you feel as good.

There is a tremendous rush of power when you step on the gas and it becomes addicting resulting in gas mileage that never topped 17 mpg. The six-speed automatic transmission is a gem that adds to the relaxing feeling you get whether on the open road or mall hopping. Unfortunately, the quiet demeanor of the Audi can result in some significant scuff law speeds without your realizing it. Hopefully, the officer is going to accept that argument.

You have a few choices for the suspension settings. I felt that automatic was just dandy although the rest of the family was more into the sterner choices. It never handles like a BMW and you are always aware of its bulk, but it does drive light on its feet, and if things get tight, the brakes do an excellent job of rectifying the situation.

I also liked the interesting options that Audi offers on its flagship. You can order front seats that massage, heat, and ventilation. There is also an optional four-zone automatic climate control with individual rear-seat settings, and a solar-cell sunroof that produces enough energy to keep the blower bringing outside air into the passenger compartment even with the car is parked.

There are a variety of other treats that Audi has created to cater to its clients. The trunk automatically opens and closes. The key has an identification field integrated in the start button to individualize the setting of up to four drivers for climate control, seat, steering wheel rake, radio favorites, and other systems. The Voice Control System works to help you inform the navigation and stereo of your needs. The GPS data is on a DVD which is good news. The acoustic parking system works well for detecting and beeping out a warning of objects near the front or back of the Audi. Finally, enough cannot be said about the Xenon headlights. They are excellent.

Safety wise this Audi is loaded. You have stability control, ten airbags that cover everything from your head to your knees, and even a first aid kit. There is also a sophisticated theft protection system, active head restraints, and ABS.

Dad's view: The A8 L's 4.2-liter, 40-valve, V8, creates 330 horsepower and 317 pound-feet of torque and plenty of smiles as it performs well in all situations. Backing up this smooth and quiet unit is a six-speed, Tiptronic, automatic transmission with an elective sport setting. All the power goes through Audi's Quattro system. Unfortunately, the extra weight of the all wheel drive system, despite the significant use of aluminum throughout the car, keeps the 4400-pound Audi from being truly fast. But that is what Audi intended for this is a noble car built for high speed cruising not stop light drag racing.

There are other things that detracted from this otherwise exemplary vehicle. The rear headrests and wide B pillars limit visibility. The front cupholders are so close that when you have two large beverages they hit each other. The car hesitates when downshifting and the accelerator is difficult to modulate at low speeds. Finally, the stereo reception just was not adequate for such an expensive vehicle.

Overall, this is an expensive, elegant, and capable vehicle that treats you royally even if you are sitting in the back seats. It is certainly roomy, and it is certainly capable of getting you anywhere in very little time. If that isn't good enough for you wait for the arrival of the bold new Audi A8 L 6.0. This 12-cylinder model promises to be one of the premier luxury sedans in the world. Hopefully, the world well still have enough oil.