IN the exclusive world of luxury four seater convertibles we are not exactly spoiled for choice - but our choice can be spoiled.

It would be easy to rely on exclusivity alone to sell a car, but in the case of the new Mercedes-Benz E Cabriolet it also delivers exceptional refinement, comfort, practicality and performance.

The latest four seater open-topped model follows a fine tradition but brings to market some ultra modern technology and with comparative rarity it should ensure the residual value remains high.

An extremely refined powertrain means the 1.8-litre engine produces over 200bhp and packs 310Nm pulling power from just 2,000rpm, and combined with the five-speed automatic transmission it accelerates strongly, smoothly and cruises quietly and with consumption which would not disgrace a bread and butter family car.

Drivers will appreciate the truly beautifully balanced steering with its feel, precision and agility, and be reassured by the braking system's effortless and powerful action. It slowed and stopped the car undramatically and quickly and the parking brake securely held it on the steepest hills.

The ride quality is excellent with the E Cabriolet soaking up bumps and breaks in tarmac without being felt in the cabin and yet it handles sharply and does not roll or wallow, pitch or dip when pressed.

Visibility is very good to the front and sides, helped by effective wipers and powerful lights, but it is less easy to see over the shoulder or the boot when the snugly fitting fabric roof is erect.

Stowed, the roof is out of sight and you have an uninterrupted view to the back and the boot's capacity is very good with a maximum 390 litres unless the hood is folded and it's cut to 90 litres.

Inside the roomy cabin, access is very good to the back as well as the front and the well padded and shaped seats are both comfortable and supporting with excellent adjustment range on the front pair. The standard car comes with a highly effective wind deflector on the windscreen header rail and you can enhance open-air comfort if you specify the £350 Airscarf, which I can thoroughly recommend.

The roof opens or closes quickly and conveniently with just a single push of the power button and electric windows are also standard as you might expect. The automatic climate control can be supported by front seats which have their own individual cooling or heating system but the £670 price tag may be a little uncomfortable.

The layout of major and minor controls is very driver focused, with all coming to hand, foot and eye and not leaving you looking or groping for anything. It is all very logical and safe.

The sophistication of this soft-top Merc is reinforced by the very low noise level, which was surprising when you know it has a very busy 2.0-litre engine under the bonnet, and it covers the ground without effort or sounds of complaint.