Sumptuous S-Class Cabriolet sets out to be the most comfortable convertible in the world; we’re not about to argue the toss.

WHAT IS IT? The first open, four-seat S-Class convertible from Mercedes-Benz since 1971 fills out the S-Class range to six different body styles. Cruising to Palm Beach or Portsea was never so effortless.

WHY WE’RE TESTING IT The convertible Mercedes-Benz S-Class comes almost two years after the launch of the coupe, offers the same three-strong twin-turbo engine range: 335kW 4.7-litre V8 (S500), 430kW 5.5-litre V8 (AMG S63), and 463kW 6.0-litre V12 (AMG S65), at an estimated $522,000, the most expensive Mercedes-Benz on offer. All arrive in Australia in September priced around $30K above the equivalent coupe.

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THE WHEELS VERDICT Supremely comfortable and luxurious convertible brings coupe levels of refinement, yet is also able to take on the character of a genuine high performance GT car. One Percenters need look no further.

PLUS: unbelievable levels of refinement and comfort, performance, equipment, sheer opulence MINUS: rear seat not as roomy as coupe, body float in comfort mode, smaller boot

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There are compromises. To make room for the roof, Mercedes moved the twin bucket rear seats 50mm forward and each 16mm closer to the centre of the car. So it’s not quite as commodious as the Coupe.

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Driving the S500 is, in the words of John Carey, like riding with a mattress on top and a pillow underneath. Superb.

SPECS Model: Mercedes-Benz S-Class Cabriolet S500 Engine: 4663cc, 90deg V8, dohc 32v, twin turbo Max power: 335kW @ 5250-5500rpm Max torque: 700Nm @ 1800-3500rpm Transmission: 9-speed automatic Weight: 2040kg 0-100km/h: 4.6sec Fuel economy: 8.5l/100km Price: $360,000 (est) On sale: September