The SL offers a combination of opulence and efficiency inside, but perhaps doesn’t feel as special as a Jaguar XK. The sombre, dark tones are in-keeping with the sporty feel of the car and the fit and finish is an improvement over a few of the previous Mercedes-Benz models that had been criticised for cutting corners on quality. New features from 2008 are an iPod/MP3 interface, the availability of digital radio as an option and a switch to a different premium audio system provider.

Being a two seater allows pretty generous room in the cabin, although you have to be fairly agile to get in and out of the low body with the roof up. The seats are firm, but comfortable and are electrically adjustable. The roof is fully electric and can be chosen with a glass panel overhead rather than steel, allowing the cabin to be bathed in sunlight even on the coldest days.

However, since April 2008 the SL has been available with the Airscarf feature (also found on the SLK) which warms the neck area with fans and a heating element in the head restraints. The SL is hardly affected by wind noise with the roof up and buffeting is minimised with the roof down thanks to a pop-up deflector. Tyre noise is more noticeable however.