The Audi A8 3.2 FSI could well put a dent in the Ingolstadt company's carefully cultivated image of cerebral savvy. Not because it's in any way deficient, but in quite the opposite regard. So good is this direct injection petrol engine that it forces one to ponder the wisdom of forking out more for a plusher and bigger-engined A8. In producing an excellent entry-level car, Audi may well have slashed the profitability of the A8 line as a whole.

An honourable exception should be made for the impressive 3.0 and 4.2-litre TDI diesel models, but the rest of the A8 range suddenly seems a little superfluous. Just how badly do you need a car that will go faster than 7.4 seconds to 60mph? The top speed of this car is governed to 155mph, just like the £80,995 W12 quattro range topper, so getting from Aachen to Berlin is going to be no quicker. In fact, in real terms, the prodigious thirst of the twelve-cylinder engine may well make it a little slower across long distances, the 3.2-litre car sipping fuel at a combined rate of 28.8mpg.

Where this car will really score is among high-end company user choosers looking to make a big splash in the corporate car park. Priced from 'just' £51,995 (or from £53,895 in quattro form), this full-sized luxury model lines up against smaller tackle like the Mercedes E500 and what the Audi lacks in cubic capacity, it more than makes up for in sheer gravitas. This is a deeply impressive looking car and in long wheelbase guise, it has a genuine captain of European industry aura about it. Plus, with carbon dioxide emissions pegged at a competitive 238g/km, it shouldn't be prohibitively expensive when it comes to benefit-in-kind taxation.

The 3.0-litre model that this car replaced had 218bhp to call upon but a healthy 40bhp power hike means that the A8 3.2 FSI will feel significantly sprightlier. The aluminium chassis of the A8 is renowned as one of the lightest superstructures in the luxury division and endows the car with a reasonable turn of speed through the gears. The multitronic CVT gearbox plays a significant part here thanks to its continuously variable gear ratio that lacks the power and fuel-sapping effect of a conventional automatic gearbox's torque converter. Aside from the standard body, there's also the long wheelbase version, retailing from £55,365. This is 130mm longer than the standard car and so provides rear seat passengers with outstanding comfort and space. Incredibly, the extension adds just 8kg to the overall weight of the bodyshell. So performance and fuel consumption aren't significantly blunted.

"This 3.2-litre engine is so good, it brings into question the wisdom of buying a plusher Audi A8"

Audi make much of their FSI direct injection system and it's worth a brief explanation of how it differs from a conventional engine. A high-pressure fuel line mounted on the side of the cylinder head, often dubbed 'common rail', injects fuel straight into the combustion chamber. The shape of the pistons and the clever working of a set of valves make the air 'tumble', thus creating more efficient combustion. Where FSI engines really impress is their behaviour under part throttle loads. Before, part throttle meant just that, partially strangulating the output by closing a butterfly valve. Now, in contrast, the FSI system can be run with the throttles in a more efficient open position by creating a rich fuel mix directly next to the spark plug and a leaner mix in other parts of the combustion chamber. This is not only more efficient in terms of how much fuel enters the chamber in the first place but it also means that less energy is wasted as heat to the cylinder block. In effect, a blanket of air shields the ignited fuel from the walls of the cylinder.

When the throttle is pressed wide open, the engine reverts to a more conventional 'homogenous' method of filling the combustion chamber with fuel and air. The 'tumble' effect and the synchronisation of air and fuel along with the careful metering of the high-pressure injection system all combine to offer more power and a cleaner engine. When you're dawdling you get great economy and when you want to drop the hammer, you've got more power. Everyone's a winner.

On to transmission. The CVT approach as used here is a new one for Audi automatic gearboxes but in multitronic form, it works well. There's very little loss in performance over a manual (around 0.2s to sixty with most engines) and hardly a premium at all at the pumps (around 0.2 of a litre across the board). The electronics incorporate a Dynamic Control Programme (DRP) which monitors both the driver and the driving conditions. It assesses the way the driver uses the accelerator pedal and determines whether the emphasis is being placed on performance or economy. If a more leisurely driving style has been adopted, the system translates the engine speed into propulsion via a low ratio (overdrive) at road speeds as low as 37mph on the basis of a stored characteristic map which places the emphasis on economy.

If the driver opens the throttle completely and kicks down, the system immediately switches to the stored characteristic map for sports driving and alters the ratio to 'underdrive'. As a result, the high engine speeds required for maximum output become available even at low road speeds. In normal driving conditions, the system selects the most favourable ratio between these two extremes and, unlike conventional automatic transmissions, it does so imperceptibly and entirely without jolting. The electronics also take into account uphill and downhill gradients and assist the driver by compensating for the added load or boosting engine torque accordingly.

Arguably the most ingenious feature of these electronics is the aforementioned 'manual' mode which can be selected by moving the gear lever to the right of the gate. It offers six fixed transmission stages, each selected with a touch of the gear lever or optional steering wheel-mounted rocker switches (which we'd recommend). Again, on the move, the gearchanges are jolt-free. As with ordinary 'Tiptronic'-style gearboxes that offer this kind of 'manual' set-up, it's something that's fun to use for a time but a feature that all but the most enthusiastic will quickly tire of.

The 3.2 FSI takes its place at the foot of a recently improved A8 range. The current model benefits from a smarter design for the trademark single frame grille, LED indicator strips in the side mirrors and LED tail lights. Mechanical improvements to the latest line-up include a re-engineering of the rack-and pinion speed-dependent steering to permit a more direct feel, and revision of the dampers, supports and general settings of the adaptive air suspension designed to give the A8 even tighter body control through corners and an even more unruffled ride. In conjunction with these measures, supplementary insulation using innovative new materials has also been added throughout the car, the result being that the A8 now records the lowest rolling, road and ambient noise levels in its class.

Despite the excellence of its chassis, the A8 still feels more of a wafter than a warrior. It's a car that likes to keep a discreet low profile. The styling has followed an evolutionary theme, looking even more slippery than the rather bluff outgoing car, the sides now being contoured into an almost Jaguar-like fuselage. The front features the Audi family single frame grille and below has bumpers which look rakishly aggressive, whilst the back features a high mounted light cluster which doesn't.

As a template for how good an entry-level car can be, the Audi A8 3.2 FSI has few peers. Whereas owners of entry-level BMW models instinctively tick the no-cost 'badge delete' option, something tells us that owners of this car wilI be a little more self-assured.

TOP 5 A8 DEALS

The results below show the top A8 deals on buyacar

	Audi A8 3.2 FSI SE 4dr Multitronic Saloon
	ETR	Mthly £897	Saving £6,825	Price £45,270
	Audi A8 3.2 FSI Quattro SE 4dr Tip Auto Saloon
	ETR	Mthly £934	Saving £7,091	Price £46,904
	Audi A8 3.2 FSI SE LWB 4dr Multitronic Saloon
	ETR	Mthly £954	Saving £7,297	Price £48,168
	Audi A8 3.2 FSI Sport 4dr Multitronic Saloon
	ETR	Mthly £952	Saving £7,266	Price £47,979
	Audi A8 3.2 FSI Sport LWB 4dr Multitronic Saloon
	ETR	Mthly £1,009	Saving £7,738	Price £50,877

typical 9.50% APR

PCP finance quote over 48 months,  10,000 miles pa,  deposit of £1000