The S-Class is up against some very good competition in the full-size luxury sedan category, including the LS 460, which starts significantly below the Mercedes' $86,700 base price. The S-Class and its competitors aren't vying for any value awards, though; they're designed to offer consumers a high level of performance and luxury. In this the S-Class succeeds, and it remains a leader in this exclusive slice of the market and a favorite here at Cars.com.