Well, firstly do not listen to the ’350′ as a 3.5liter or a ’400′ as something larger. Mercedes Benz has taken the V6 3.0-liter twin-turbo engine from the face lifted Mercedes Benz E 400 and thrown it inside the SL 400. This turbocharged lump effectively replaces the 3.5liter normally aspirated one in the SL 350. The motor develops 333 PS between 5,250 rpm and 6,000 rpm and has a maximum torque of 480 Nm available from 1,600 to 4,000 rpm. The SL400 is 27 PS and 110 Nm more powerful than its predecessor and is capable of returning 7.3 liters / 100 km (which is some magic combined figure that most of us won’t probably achieve in the real world) with CO2 emissions of 172 g/km. The Euro 6-compliant engine is coupled to a seven-speed automatic transmission and enables the roadster to have a 0-100 km/h run in 5.2 seconds and reach an electronically-limited top speed of 250kmh or 155mph. The good thing is that when it comes here the Malaysian road tax will be that of a something slightly under 3.0liters, which is under RM2,125 per year instead of around RM4,375 per year for something slightly around 3.5liters. A tax break and more power. Something one can only enjoy if you buy the Mercedes SL400.