The Volvo S60 sedan receives a mid-cycle refresh for 2005, which includes visible revisions to the head lights, grille, bumpers and side moldings. LED tail lights have also been added. Interior alterations include new front seats and center consoles, and an upgraded sound system.

A trip computer has been added to the list of standard features, and wood trim is now included in the Premium Package. The 2.5T has a new wheel design and a rear park assist system has added to the options for the trim. A wood steering wheel is also a new upgrade, and the high-performance R model's Four-C (Continuously Controlled Chassis Concept) chassis is now optional on all S60s. With Four-C, drivers can select one of three settings for desired ride or handling behavior.

The S60 continues with four trims and one separate supercharged model badged the R. All styles house some variation of an inline five cylinder engine. The non-turbo base 2.4 is supplied with 168 horsepower and 166 pound-feet of torque. The mid-level 2.5T upgrades to 208 horsepower, and is available with either front or all-wheel drive. The T5's 2.4 liter now makes 257 horsepower. Other T5 improvements include disc brakes, new seat fabric, speed-sensitive steering and a sport suspension.

The 2.4 liter engines may be paired with either the five-speed automatic or a manual transmission. The manual is a five-speed unit on the base and a six-speed on the T5. The 2.4 liter engines have fuel economy estimates of 22/29 mpg with the manual and 21/29 mpg with the automatic. The 2.5 T models are automatic only, and EPA estimates are 18/24 mpg.

According to consumers, the S60 top features are interior and exterior design, a comprehensive safety feature list, reliability, gas mileage, and ergonomics. Many added acceleration and handling to the list, but it should be noted that many test drivers reported some turbo and torque steer issues, which affected the off-the-line acceleration.

Most interior elements are well-placed, aside from the steering wheel-mounted navigation system controls. The S60 also earns positive reviews for its stylish and modern interior, but the inclusion of some lower quality materials may distract from the luxury ambiance.