Handling
With their comparable turning radii, the Volvo S40 and the Toyota Avalon definitely handle almost the same into and out of tight spots.
Drivetrain
The Volvo's engine is considerably smaller than the Toyota's. Note that smaller engines can be stressed more; on the flip side, smaller engines typically get better gas mileage.
Torque equals pickup, and the Toyota Avalon will have picked up and gone by the time the Volvo S40 finally gets moving.
Torque is roughly equivalent to acceleration, and in this respect, the Avalon is significantly more powerful than the S40.
Utility
The Volvo and the Toyota Avalon can accommodate the same number of passengers.
The Volvo S40 outpulls the Toyota Avalon by a large margin.
Convenience
You'll most definitely take the Volvo S40 for a fill-up almost as often as the Toyota Avalon.
Comfort
The Avalon provides more head- and leg-room to your passengers than the Volvo does.
Dimensions
Your wallet will hurt more every time you fill up the Toyota Avalon than the Volvo because of its bigger tank.
The Volvo S40 and the Toyota compete for the same parking spaces.
The Volvo S40's shorter wheelbase will give a nimbler feel in daily traffic. On the flip side, the Toyota Avalon is likely to have a smoother, more stable ride.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs almost the same to get the Toyota Avalon to the dealership as the Volvo S40.
With respect to fuel economy, the Volvo S40 and the Toyota Avalon don't differ much.
Producing an accurate gas mileage evaluation is so tricky that some think not even the federal government can do it, but it looks as though both the S40 and the S40 perform roughly comparably with respect to fuel economy.
The Volvo isn't much less pricey than the Avalon when it comes to MSRP.
Warranty
The basic warranty that comes with the Avalon isn't quite as generous as the Volvo S40's.