Car and Driver's ranking is derived from the large amount of instrument test data we conduct on hundreds of vehicle models every year, as well as the expert-level subjective feelings accumulated by the editorial team in actual road driving. We selected the best luxury sedan under $45,000 based on approximately 200 data points (covering acceleration, handling, comfort, storage space, fuel economy, value for money, and driving pleasure)-plus a few entry-level luxury hatchbacks and coupes. We take rankings very seriously because we want you to have a comprehensive understanding of every car you are interested in.