That's a tough call, since both are very nice.
Despite the higher hp and torque, I suspect the A4 3.0 w/ Quattro and auto trans is not going to be faster than the S60 AWD (7.5 seconds 0-60). Also the S60 is a tad bigger.
The free maintenance with the A4 is nice though. I also like the interior of the A4 better, as well as the availability of manual transmission. Styling-wise, I still prefer the S60--but that is subjective.
I suspect you could get more off the MSRP on the S60, but I could be wrong.
Have you driven both yet?
Good luck!
ps: here's a comparison link from edmunds: http://applications.edmunds.com/products/vc/VehicleComparison?year=2002&make=Audi&model=A4&trim=3.0+quattro+AWD+4dr+Sedan+%283.0L+6cyl+5A%29&midyear=1&checkbox1=2002%3BAcura%3BTL%3 B3.2+Type+S+4dr+Sedan+%283.2L+6cyl+5A%29%3B1&checkbox2=2002%3BBMW%3B3-Series%3B330i+Rwd+4dr+Sedan+%283.0L+6cyl+5M%29%3B1&checkbox3=2002%3BVolvo%3BS60%3BAWD+4dr+Sedan+%282.4L+5cyl+T urbo+5A%29%3B1&fullcompare=See+Full+Comparison
Despite the higher hp and torque, I suspect the A4 3.0 w/ Quattro and auto trans is not going to be faster than the S60 AWD (7.5 seconds 0-60). Also the S60 is a tad bigger.
The free maintenance with the A4 is nice though. I also like the interior of the A4 better, as well as the availability of manual transmission. Styling-wise, I still prefer the S60--but that is subjective.
I suspect you could get more off the MSRP on the S60, but I could be wrong.
Have you driven both yet?
Good luck!
ps: here's a comparison link from edmunds: http://applications.edmunds.com/products/vc/VehicleComparison?year=2002&make=Audi&model=A4&trim=3.0+quattro+AWD+4dr+Sedan+%283.0L+6cyl+5A%29&midyear=1&checkbox1=2002%3BAcura%3BTL%3 B3.2+Type+S+4dr+Sedan+%283.2L+6cyl+5A%29%3B1&checkbox2=2002%3BBMW%3B3-Series%3B330i+Rwd+4dr+Sedan+%283.0L+6cyl+5M%29%3B1&checkbox3=2002%3BVolvo%3BS60%3BAWD+4dr+Sedan+%282.4L+5cyl+T urbo+5A%29%3B1&fullcompare=See+Full+Comparison