Autoblog and Yahoo may earn commission from links in this article.The Greatest S-Class of All Time?If you ask car people what the best Mercedes-Benz S-Class generation was, you'll commonly hear one of two answers. It's either the W140 or the third-generation model that was overbuilt, overdeveloped, and massive for its era, or the W126, which was the car that carved the way for Mercedes in the '80s, and the first one under then design chief Bruno Sacco's command.Overengineered is a nice word to describe it, and it was built with cost no object. The W140 may be newer, but the W126 was reassuringly bank vault solid without being overly complex. Oh, and you must hear the way the door opens and shuts.Dean_Laumbach/Bring a TrailerThe BackstoryThe W126 had two phases, the first ones from 1979 to 1985, and was facelifted for the 1986 model year. The U.S market had a wide variety of models available, but the entry-level 300 SE and 300 SEL were one of the last to be offered, being introduced in 1988. Classic.com currently values these 'base' S-Classes at about $15,300.AdvertisementAdvertisementOf course, nice and tidy examples can easily go past the $20,000 mark, and those that have yet to reach 100,000 miles can easily carry a premium. We found one that fits those descriptions on Bring a Trailer. It's a 1991 300 SE, so it's among the final batches of W126 to land in the U.S. It's changed hands a couple of times on the selling platform, and the car itself has been to several states. First registered in Nebraska, it somehow found its way to Arizona, until eventually settling in New Jersey. Despite that, this 300 SE hasn't even reached 50,000 miles in the 35 years it's been around. The exterior appears straight and honest, while the interior still looks fresh.It's also seen pretty extensive servicing over the years. The original listing from 2021 states multiple fluid and filter changes, drivetrain mounts that have been replaced, new brake pads on all wheels and front rotors, along with a fresh set of rear sway bar links. More recent work includes a new fuel-injection electro-hydraulic actuator and power steering pump, while the cooling system has been given an overhaul with new radiator hoses, thermostat, and coolant expansion tank.Dean_Laumbach/Bring a TrailerThe OfferSpecificationDetailMakeMercedes-BenzModel300 SE (W126)Year1991Mileage48,629 miles shownEngine3.0-liter M103 E30 inline-sixPower177 horsepowerTransmission4-speed automaticDrive typeRear-wheel driveExterior colorSmoke Silver MetallicInterior colorCream Beige leatherWheels15-inch "Gullideckel" 15-hole alloy wheelsSuspensionDouble-wishbone front, semi-trailing arm rearBrakesVented disc front, solid disc rearSteeringHydraulic recirculating ball power steeringCurrent bid$10,000Interested in this car? View the listing here.Dean_Laumbach/Bring a TrailerWhy it's SpecialThe W126 was a pivotal moment for Mercedes-Benz, setting up the blueprint for the automaker in the '80s, all while incorporating a host of safety innovations and, while it doesn't look like it, aerodynamic advancements. A lot of things we take for granted now were seen in this model.AdvertisementAdvertisementWhile the smaller W201 (190E/190D) and W124/S124/C124/A124 (the eventual E-Class) featured far more advancements and technology, it wouldn't have been possible if this generation of S-Class hadn't laid down those foundations. It was true to the company's ethos at the time: 'Engineered like no other car in the world.'Yes, there are more valuable and desirable models such as the 560 SEL and 560 SEC coupe, or even the diesel-powered 300 SD, but it's great to see a well-cared-for example of an entry-level S-Class. It won't be the fastest car in the world, but as this is still a W126, it's still quite possibly one of the smoothest and most relaxing cars one can ever experience.Dean_Laumbach/Bring a TrailerDean_Laumbach/Bring a TrailerView the 11 images of this gallery on the original articleThis story was originally published by Autoblog on Aug 20, 2026, where it first appeared in the Car Buying section. Add Autoblog as a Preferred Source by clicking here.