The Mercedes-Benz B-Class is a little hard to define in terms of which sector it belongs to. Is it a compact executive estate, premium compact MPV or prestige family hatchback? Whichever one it is, Mercedes-Benz have made sure that it won't be found wanting when compared to the best any of these sectors can offer. The B-class represents comfortable, safe, family transport of the highest quality.

Here we examine the entry level diesel model, the B180 CDI, available in SE or Sport trim at identical prices (£20,850). This isn't cheap and buyers at this level have a vast range of different products within their reach that could perform a similar role. The B180 CDI goes up against some accomplished and very different vehicles but aims to carve a niche out for itself with its own particular set of qualities.

The B180 CDI features the three-pointed star's 2.0-litre 4-cylinder 16-valve common-rail injection unit that's offered with a 6-speed manual 'box or the new Autotronic self-shifting option. This engine is the less powerful version of the same one found in the B200 CDI. It generates 109bhp compared to the 140bhp generated by its more powerful stablemate. The claimed combined economy of 54.3 mpg is pretty impressive though, given the B-Class's ample dimensions and a 0-62mph acceleration effort of 11.3 seconds is also to be commended. Top speed is 114mph and that should be plenty, while CO2 emissions of 146g/km place the B180 CDI in a lower tax bracket than the entry-level B150 petrol model.

The B-Class handles neatly enough, with less body roll than you may expect for such a high-sided vehicle although the ride is on the firm side. The electro-mechanical power steering feels a little odd at first, but trust it and it'll direct the car's nose accurately. The diesel engine in the B180 CDI isn't the most refined unit you'll encounter, with vibrations in the cabin and noise at higher revs becoming wearing over time but performance is more than adequate. The ESP stability control system can feel a little over zealous for real press-on driving but otherwise it's fairly vice free. With a little more weight to carry around than the equivalent A-Class, the B-Class enjoys better front end traction and the B180 CDI has little trouble getting its full quota of grunt down onto the tarmac.

"The B-class represents comfortable, safe, family transport of the highest quality "

Mercedes has worked to sharpen the appeal of the B-Class and the unassuming front end now looks a lot more purposeful thanks to revised headlights and grille. The rear styling has also been tidied up and there are now no models that don't sport body-coloured mirrors, door handles and skirt panels. Standard trim features electronically heated and adjustable door mirrors, front and rear fog lamps, a rear windscreen wiper with intermittent function, a roof mounted aerial, an alarm system with immobiliser including interior protection, air-conditioning, electric front windows, a Mercedes-Benz Audio 20 radio/CD player and a multi-function steering wheel with trip computer. There are also 16-inch five-spoke alloy wheels, automatic headlights, rain sensing windscreen wipers, a leather-trimmed steering wheel, gearshift and handbrake lever, and rear electric windows.

Safety has always been a strong selling point for Mercedes-Benz and the B180 CDI is comprehensively equipped regardless of trim level. Both trim levels feature driver and passenger airbags and side airbags plus curtain airbags for front and rear passengers. There are anti-lock brakes with brake assist plus an electronic stability programme (ESP) with acceleration skid control (ASR). The remote central locking comes with an automatic locking feature and crash sensor. Few cars can match the standard safety features of this B-Class.

The rear seats all fold flat into the floor and the boot floor can even be raised to offer a flat loading surface. Other clever touches include a front passenger seat that folds forward to permit long loads and slots next to the rear doors to allow seat belts to be stowed safely out of the way when loading and unloading. The centre rear seat back can also pop forward, offering an armrest with a neat pair of cupholders when travelling four-up. The driving position is undeniably sporty. The wheel sits almost vertical and your legs stretch forward into a deep footwell. It almost feels like sitting in a jacked-up Lotus Elise but for the interior quality.

In order to best appreciate the great strides Mercedes have made with the B-Class, acquaint yourself with, say, an old A-Class or an early M-Class model. Open the glove box and observe how the hinges look only marginally more expensive than a CD case. Pull at the floppy plastics of the lower dash. Marvel at how Mercedes had the chutzpah to put a plastic gearchange selector in the M-Class that wouldn't pass muster in a Kia. The B-Class isn't quite back to the over-engineered Benzes of the Seventies, but it's as good as anything else out there in terms of perceived quality. Not only that, but the interior aesthetics are, to this eye at least, a lot happier than those in the latest BMW and Audi offerings.

The B180 CDI performs and handles competently enough but its greatest strengths are its interior packaging and the Mercedes-Benz build quality which seems to have returned to former glories. The B180 CDI does look expensive in the context of the wider market but everybody knows you pay a premium for the three-pointed star and the excellent fuel economy will at least help you recoup some of your outlay. It may be a tad costly but it is certainly a class act.

TOP 4 B CLASS DEALS

The results below show the top B CLASS deals on buyacar

	Mercedes-benz B Class B180 CDI SE 5dr CVT Auto Hatchback
	ETR	Mthly £392	Saving £1,641	Price £20,599
	Mercedes-benz B Class B180 CDI Sport 5dr Hatchback
	ETR	Mthly £361	Saving £1,516	Price £19,329
	Mercedes-benz B Class B180 CDI Sport 5dr CVT Auto Hatchback
	ETR	Mthly £390	Saving £1,641	Price £20,624
	Mercedes-benz B Class B180 CDI SE 5dr Hatchback
	ETR	Mthly £363	Saving £1,516	Price £19,329

typical 11.65% APR

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