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I tend to buy cars that are between two and four years old and have 40K miles or less on them.  My current car is 2002 Pontiac GPGT that now has 94K miles on it.  

I have never owned a Volvo or Subaru, but have narrowed down my decision to one or the other, but was wondering if there was a third alternative that I should also consider ?

Also, if it's a choice between a Volvo S60 or a Subaru Legacy, what consideration(s) might tip the scales one way or the other ??