| First Drive | Sardinia, Italy | Audi A4 saloon |

I don't envy Audi. Regardless of how good it makes a new car, us journalists complain that it's not as good as the BMW, and increasingly Mercedes-Benz alternative to drive. It's always the drive that is put above everything else. I'd like to change that. Not that the new A4 isn't a good driving car; it is, 99.9% of the people driving it will find it more than capable and enjoyable enough for their needs. Indeed, I know plenty of people who've owned both BMWs and Audis, and it's Audi they keep coming back to.

It's not difficult to see why. Okay, so the styling of the new A4 might look a bit unadventurous in the pictures, but in the metal it looks fantastic. Small, but significant changes give its lines a touch more muscle, without being too in-yer-face. The LED lights - an option as part of the Xenon headlamp package - are the only overt detail, a bit of a Vegas flash façade on an otherwise whitewashed deco package. Thankfully it's possible to switch them off or not have them at all.

The simplicity of the exterior is carried through to the A4's cabin. If there's a better built, nicer looking interior out there we've yet to see it. Where you touch them the materials all feel great and the controls all work with the sort of precision Audi has built its reputation on. Depending on the model Audi's MMI interface controls the numerous entertainment, comfort and navigation functions, it all working with a simplicity that makes its rivals' attempts looks needlessly complex in comparison. Space isn't wanting either, the A4 feeling A6-like inside; there's even legroom in the rear for passengers. Try that in your 3 Series. The boot is massive too - perfect for the inevitable golf clubs, buggies and the like.

As to value, the Audi A4 stacks up against its rivals very well indeed. Most A4s offer more equipment as standard, and the performance, economy and emissions of the majority of the new A4's engines are also able to better its two German alternatives. But who cares about all of that? Apparently all you want to know is how it drives.

Better than ever is the short answer. Audi has recently taken the endless criticism of its underachieving cars in the ride and handling department and made changes to improve them. So the A4 now features a completely repositioned front axle, giving the A4 the longest wheelbase in the class and optimising weight distribution. The effect is notable, the ride feels better composed and less fidgety and the A4 steers with greater precision than ever before. Its balance feels far more neutral than its understeer dominant predecessor, the nose turning in more faithfully and accurately than any previous A4. There is some weight in the steering too, and, whisper it, a touch of feel. Might BMW's drivers' car title be challenged by the front-wheel drive upstart from Ingolstadt?

Ultimately no, but there is no longer such a chasm between the German protagonists on the road for dynamism. Obviously Audi offers four-wheel drive models, but the majority of A4s sold will be the smaller engine front-wheel drive versions. As impressive as the 3.0-litre turbodiesel and 3.2-litre V6 petrol models are with their 40:60 torque-split quattro drivetrains are, the 1.8 TFSI and 2.0 TDI models are more relevant to most. They'll be joined by a wider range of engines as the A4 is introduced, but drive either and there's little reason to look elsewhere. The 1.8 turbo is smooth, even when using all its revs to maintain pace as is necessary when there are slow corners and gradients to contend with. With 158bhp and a 0-62mph time of 8.6 seconds few are likely to find its performance lacking.

However, the 2.0-litre TDI is the consummate all-rounder. It might not match the refinement of the 1.8-litre turbo, and its output is slightly lower at 141bhp, but its additional torque more than compensates. There's enough to enable easy gear-skipping through the six-speeder, and driven sensibly it shouldn't be too difficult to achieve somewhere around the 51.3mpg claimed combined economy figure. Its 0-62mph time of 9.4 seconds is fast enough, and it feels more urgent and easy through the gears than the 1.8 turbo petrol. Both feature Audi's six-speed manual, which moves through its gate with a decently sprung action and precision.

But it seems that Audi can't resist rising to try to offer BMW and Mercedes rivalling dynamics. So the six-cylinder cars are available with Audi Drive Select, a system which allows the driver to personalise the suspension, steering and throttle settings to suit their taste. Technically, it's impressive; the steering weight and throttle settings particularly notable when changed, but in reality it is an expensive option on a car that drives well enough without it.

Sure, ultimately it's not as sharp as its rear-wheel drive BMW or Mercedes rivals. But so what? It's a fantastically well-rounded, beautifully built and stylish car. Which is enough for us to recommend it; even if driving is high on your agenda.