Utility
The Volvo S60's larger trunk will accommodate more massive items than the BMW 3 Series.
The BMW 3 Series and the Volvo S60 can accommodate the same number of passengers.
Towing is markedly more the Volvo S60's forte than it is the BMW 3 Series's.
Dimensions
The BMW 3 Series is somewhat heavier than the Volvo S60.
The 3 Series's tank is roughly the same size as the Volvo's, though the Volvo S60's is a little bigger.
The BMW 3 Series and the Volvo S60 compete for the same parking spaces.
Convenience
The BMW 3 Series's fuel tank will need to be replenished a tad more often than the unit in the Volvo S60.
You definitely won't have to visit your friendly gas station more often with the BMW 3 Series than with the Volvo S60, because both offer similar ranges.
Cost
In terms of gas mileage, the BMW 3 Series and the Volvo S60 don't differ much.
The BMW 3 Series won't tax your gasoline budget substantially more than the Volvo S60 will.
Producing an exact fuel economy evaluation is so tricky that some think not even the federal government can do it, but it looks as though both the 3 Series and the 3 Series perform about similarly regarding gas mileage.
The S60 is markedly less expensive than the BMW 3 Series regarding MSRP.
The Volvo S60 is markedly less costly than the 3 Series in terms of purchase cost.
Handling
With its rear-wheel drive layout, the BMW 3 Series likely has better weight distribution than the Volvo; on the flip side, the Volvo's front-wheel drive layout likely provides better traction in rain, snow or ice.
The Volvo and the 3 Series have roughly comparable tires.
With their similar turning circles, the 3 Series and the Volvo quite certainly handle about the same into and out of tight spots.
Drivetrain
The BMW 3 Series has a larger engine than the S60. Note that smaller engines typically get better gas mileage, but a smaller engine usually has to work a little harder.
The BMW 3 Series could learn a lesson or two from the Volvo S60 regarding pickup.
Comfort
Taller drivers will considerably enjoy the extra head room in the Volvo S60's front cabin compared to the 3 Series.
The BMW 3 Series is not particularly more spacious for your passengers than the Volvo S60.
Overview
The S60 and the BMW 3 Series have the same basic after-sale protection.