On June the 2nd, 1997, a W140 S 280 retailed for DM 78,500 and the S 320 for DM 93,500 [Tourist Price List].

That would make the S 280 about 16% cheaper than the S 320.

To make the comparision fair, though, you would have to add to the S 280 the automatic transmission price which was standard on the S 320. The option code for the auto transmission was 423 and it carried a primium of DM 2,990.00 over the sticker price.

This scenario makes an automatic S 280 about 12% cheaper than a comparable automatic S 320.

As you can see the difference was minimal, and if you started adding other options such as A/C, power seats, leather, an audio system (which was also an option), etc, etc, etc, the difference was minimal.

Hence the reason this basic model sold in such few numbers.

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A. Rosich
CL 500, 1998
S 500 L, 1998
E 320 T, 1995 [Sadly sold ]