When you're ready to move up to the luxury-car category -- but you don't want to sacrifice roominess and comfort -- what should you buy? With their cramped backseats, not-so-generous trunks and sporty (even harsh) rides, performance-oriented entry-level luxury cars such as the BMW 3-series, Audi A4 and Infiniti G35 seem more like toys for newly minted lawyers and MBAs. When you're toting children, other couples or your in-laws, not to mention golf bags and luggage, they just don't make it.
With that in mind, we've identified seven entry-level luxury cars that emphasize comfort more than performance and rated them with up to four stars. Browse through the slide show to see how much they cost (including Kelley Blue Book's transaction price) and to get Kiplinger's take on performance, value and safety. Resale values come from Automotive Lease Guide. Safety features include head airbags and electronic stability control unless otherwise noted. All are 2006 models except for the 2007 Lexus ES 350, which is pictured here and won our four-star rating.

For two "premium" sedans that are worth a look and how they compare with the Lexus ES 350, see Cost-Conscious Comfort.

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SEVEN ENTRY-LEVEL LUXURY CARS

MSRP: $33,940
Dealer cost: $30,999
New-Car Blue Book Value: $33,090
Resale value (3 years): 56%
Horsepower: 258
MPG: 20 city/29 highway
Trunk space: 12.5 cubic feet
Backseat legroom: 35 inches
Our take: With a long list of standard luxury and safety features, the TL won a Kiplinger's Best in Class award the past two years. The trunk isn't the roomiest in the bunch, but that's about the only drawback.

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Acura TL

MSRP: $33,865
Dealer cost: $30,105
New-Car Blue Book Value: NA
Resale value (3 years): NA
Horsepower: 272
MPG: 21 city/30 highway
Trunk space: 15 cubic feet
Backseat legroom: 36 inches
Our take: Just arriving in showrooms, the redesigned ES 350 has a slightly bigger engine and significant boost in horsepower. With Lexus reliability and attention to detail, this competes with the Acura TL as one of the best values in the entry-luxe segment.

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Lexus ES 350 (2007)

MSRP: $34,820
Dealer cost: $32,734
New-Car Blue Book Value: $34,534
Resale value (3 years): 44%
Horsepower: 260
MPG: 19 city/28 highway
Trunk space: 15.9 cubic feet
Backseat legroom: 37 inches
Our take: Saab, like its Swedish competition, always has been a leader in safety. A four-cylinder turbocharged engine produces good power with respectable gas mileage. Trunk volume and rear-seat legroom are among the best in this class.

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Saab 9-5

MSRP: $34,400
Dealer cost: $31,868
New-Car Blue Book Value: $32,665
Resale value (3 years): 49%
Horsepower: 345
MPG: 17 city/25 highway
Trunk space: 15.6 cubic feet
Backseat legroom: 40 inches
Our take: The "C" in the 300C makes all the difference. Unlike the base-model 300, this trim level packs enough standard upscale touches to put it in the entry-luxury category. You also get the rumbling 5.7-liter Hemi V8 for blazing speed. And backseat passengers get more room than in any other vehicle reviewed here. All-wheel drive is available.

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Chrysler 300C

MSRP: $33,725
Dealer cost: $31,419
New-Car Blue Book Value: $32,362
Resale value (3 years): 48%
Horsepower: 228
MPG: 21 city/28 highway
Trunk space: 12.2 cubic feet
Backseat legroom: 33 inches
Our take: If you don't mind the tight backseat and smallish trunk, then you can thoroughly enjoy driving the luxury brand that so many Americans aspire to own. Mercedes has taken hits lately for glitches in its technical gizmos, but it has a well-deserved reputation for safety and solid construction. All-wheel drive is available.

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Mercedes-Benz C280

MSRP: $31,335
Dealer cost: $29,532
New-Car Blue Book Value: $30,123
Resale value (3 years): 43%
Horsepower: 208
MPG: 21 city/30 highway
Trunk space: 13.9 cubic feet
Backseat legroom: 33 inches
Our take: A tight backseat and less horsepower than its competitors are the trade-offs for safety and one of the lowest transaction costs in this category (transaction cost is an industry measure of what people actually pay for the car). All-wheel drive is available.

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Volvo S60

MSRP: $32,995
Dealer cost: $30,086
New-Car Blue Book Value: $32,493
Resale value (3 years): 39%
Horsepower: 227
MPG: 18 city/24 highway
Trunk space: 16 cubic feet
Backseat legroom: 34 inches
Our take: All-wheel drive is standard, and you get a handsome exterior and luxe interior (although rear legroom is tight). But this Jag's dismal resale value reflects buyer wariness -- and incentives that have been used to goose sales. You should be able to negotiate a price close to dealer cost. Electronic stability control is a $525 option.

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Jaguar X-Type