Some people buy them for the comfort or features, and some just to make a statement. MSN Autos separates the luxury segment into three categories: near luxury, luxury and ultra luxury. The near-luxury cars segment has been hot, dominating the list of most popular luxury cars for the 2007 calendar year.

Eight of the ten vehicles are entry-luxury models, led by BMW, Lexus and Mercedes-Benz with two cars each on the list. The only domestic to crack the top 10 is the Cadillac CTS in sixth place. New and improved for 2008, the CTS may give imports a run for their money in this highly competitive market.

Also getting extensive updates for the 2008 model year are the BMW 5-Series and Mercedes-Benz C-Class. The 5-Series gets more powerful engines and new nomenclature, while the latter enters its fourth generation with a total makeover.

View Pictures:  Popular Luxury Cars

The list of the top 10 luxury cars on MSN Autos is based on total visits to the site's vehicle research pages during calendar year 2007. Here's the complete list:

1. BMW 3-Series

Click to enlarge picture2008 BMW 3-Series (© BMW North America)

The BMW 3-Series was the most researched luxury vehicle on MSN Autos for all of 2007.

BMW’s bestseller is offered in sedan, coupe, convertible and wagon versions. Its sleek styling and sports-car-like performance have helped make this “ultimate driving machine” the most researched luxury car on MSN Autos for all of 2007. Prices start at just under $32,500 for the base 328i sedan and climb to just under $50,000 for the 300-horsepower 335i convertible.

2. BMW 5-Series

Available in a sedan or sports wagon, the 5-Series reputation is of exceptional ride and handling characteristics. To enhance this experience, all-wheel drive was added to the lineup in 2006. For the 2008 model year, BMW gives the midsize luxury car a refreshed look, more powerful engines and a number of new features. The 2008 5-Series starts at just under $45,000 for the sedan and $54,000 for the sports wagon.

3. Mercedes-Benz C-Class

Click to enlarge picture2008 Mercedes-Benz C-Class

2008 Mercedes-Benz C-Class

The redesigned, fourth-generation C-Class sedan is all-new for 2008. Edgier and larger than its predecessor, the new C-Class is nearly four inches longer and two inches wider, with a wheelbase lengthened nearly two inches. Engines are carryovers, but a new all-wheel-drive system will be available with an automatic transmission in the C300 Sport and C300 Luxury trims. Prices for a 2008 C-Class start at just over $31,000.

4. Infiniti G35

Click to enlarge pictureInfiniti G35

As available as a coupe or sedan (as shown), the Infiniti G35 is Consumer Reports' top-rated upscale sedan.

The Infiniti G midsize luxury car is available as a sedan or coupe (G37). Beyond the extra doors, the G35 sedan is four inches longer and more than two inches taller than the coupe. The sportier-looking G37 is wider, however, and comes standard with 18-inch wheels and a 330-horsepower 3.7-liter V6 engine — 24 more horses than the sedan. According to Consumer Reports, the G35 is their top-rated upscale sedan, with an overall score of 92.

5. Acura TL

Unlike many of its rivals, the TL has a front-wheel-drive layout. Though hard-core enthusiasts may bemoan the lack of rear-wheel drive, the TL provides much luxury and space for its sticker price. The front-wheel-drive chassis provides for a roomy interior, which is fitted with a host of comfort and convenience features. In addition to lots of standard equipment, "the agile TL is fun to drive, especially in Type-S form," said MSN Autos reviewer Dan Jedlicka.