As a refined and luxurious coupe, the Audi 100s launched at the Geneva Motor Show in 1969, had few peers in the 2 liter class in the early 1970s. With a top speed of 112 mph (179 km/h) and doing 0-60 mph (96 km/h) in 10 seconds, the Mercedes designed , in line, 113 bhp, four cylinder engine canted over to give a lower bonnet line, packed a punch that was much heavier than its size would suggest. What’s more, the front drive handling was solidly predictable, and the brakes vented inboard disc at the front – superb. A svelte fast back with space for four (this was no cramped two plus two) and a big boot, critics at the time loved the car’s build quality and pace, praised its 30 mpg (9.5 liters/100 km) economy and compared the styling with that of the Aston Martin DBS. In fact, the body was identical to the sober Audi 100 saloon up to the widescreen, which was larger and more steeply ranked. The wheelbase was shortened by 5in. (12.5cm), but the 100S featured the same suspension and running gear, with wishbones at the front and a beam axle on trailing arms and torsion bars at the rear. The four speed manual gearbox, with closer ratios than the 100 saloon came as standard, with the option of three speed VW automatic transmission for those that wanted it.
There were few changes made to the model during its six year production run. September 1973 brought a narrower front grille and bigger rear lights, head restraints and some computer diagnostic connections. More significantly, the rear suspension was modified to the Audi 80 type with coil springs, eliminating the torsion bars. Late Mk2 cars, post September 1975 had Federal bumper for the North American market and new negative offset front suspension geometry, plus different wheels.