The little luxuries that we surround ourselves with are often what makes the coldest, most tired mornings, the latest nights, and the most brain-draining tasks worthwhile and manageable. Your iPod is what makes it possible for you to get out of bed at 6am to go for a run before work, heated tiles in the bathroom allow you to comfortably live in the coldest parts of the world...and cars that feature navigation systems, top of the line stereos, heated steering wheels, and interiors that are more comfortable than your living room make it possible for you to make the long commute to and from work without going insane. Every luxury has its impact on your pocket though - so here we look at the most outstanding luxury cars that will have the least impact on your yearly budget.

Entry levels cars are now enjoying many of the same features that more traditional luxury models have, in a sort of 'trickle-down theory'. As technology becomes a more usual commodity, car manufacturers are looking to combine luxury with technology to give them the edge with consumers. Some of the brands that do this best, at the best price, include Mercedes Benz, Porsche and Lexus - some of the biggest names in Hong Kong's luxury sport car business, as well as world wide.

George Petersen is the president of Tunstin, an auto-industry consulting firm in California, USA. He believes that it is a natural phenomenon that entry-level cars are now being outfitted with the same gizmos and gadgets that their more luxurious counterparts have, making luxury a much more affordable thing.

"Entry-level luxury cars need to demonstrate the capability of their brand - just as the more premium entries do," "As more and more has been added at the top of the pile, prospects for the lower cars in the lineup are aware of them. These features become expected as part of the standard [or typical] feature load of even the lowest level luxury-brand vehicle", Petersen says.

So what are the exact models you should look for? The Mercedes -Benz vehicle the C300 is a great buy, currently under $35,000, with a 228 horsepower, six cylinder engine. The navigation system in this Mercedes vehicle has a computer hard drive, rather than a DVD or CD. This new Mercedes also has selective damping technology, which adjusts the ride stiffness so that sporty driving provides a stiffer ride, while highway driving is softer.

It is hard to beat the luxury of a convertible - just the feeling of the wind blowing in your hair is enough to make you feel like an instant millionaire. The Mazda MX-5 Miata is one of the most affordable luxury convertibles, at under $25,000 currently. With a 2L, 158hp 4 cylinder, it is a sporty ride, and with an optional power-retractable hard top, power windows and mirrors, and tire pressure monitoring, it certainly has those little luxuries.

The Lexus IS 250 is a steal at its base price of under $35,000, and includes the little comforts that you need, like heated and ventilated front seats, adaptive headlights, which direct the light beams around corners for improved visibility, as well as DVD-video and -audio playback.

If your idea of luxury is responsiveness, and more than anything else, speed, then the Porsche Cayenne will be your idea of affordable luxury heaven. It goes from 0 to 60mph in 7.5 seconds, which is a one second improvement over the old Cayenne model. With a 290hp, 3.6L V6, it has all that lovely throb underfoot that makes you feel like you own the world!