The Audi S4 and BMW M3 finished in a virtual tie with "Excellent" overall ratings following tests of four high-powered sports cars for the September issue of Consumer Reports. Both vehicles outpointed the magazine's previously top-rated sports car, the Subaru Impreza WRX STi.

The S4 and M3 were tested along with two other sporty cars, the Cadillac CTS-V and the Pontiac GTO. Three of the cars, the S4, CTS-V and GTO, are powered by V-8 engines; the M3 is powered by an inline six. Although finishing third in this competitive group, the CTS-V also achieved an excellent overall score. The GTO scored "Very Good" overall.

"The S4 and M3 are beautifully engineered vehicles, each with a distinctly different character," said David Champion, senior director of Consumer Reports' auto test centre in East Haddam, Conn. "The S4 is an excellent overall package. But it isn't as sporty or exciting to drive as the M3 or the CTS-V. The M3 is basically a race car that feels at home on a track. But it's not the easiest car to drive in normal circumstances."

Full tests and ratings of the four sports cars appear in the September issue of Consumer Reports.

Consumer Reports is recommending only one of the vehicles in this group, the BMW M3. To be recommended, a vehicle must have performed well in Consumer Reports tests, have at least average reliability based on the magazine's surveys of its subscribers, and have performed adequately if crash tested or included in government rollover tests. The S4, M3, and CTS-V are high-performance versions of existing sedans and coupes -- the Audi A4, BMW 3 Series and Cadillac CTS, respectively. Consumer Reports could not recommend the S4 or CTS-V because the standard versions of those vehicles have below-average reliability. The GTO is too new to have reliability data.