FIAT, Renault and Mercedes-Benz each top two of the 10 categories in Highway Vehicle Leasing's latest Company Car Cost Guide, while Nissan and Vauxhall top the upper medium and medium estate sections.

The spring/summer 1997 figures give total costs - calculated by combining rental, insurance and fuel costs - for popular models based on three year/60,000 mile cycles. Rental figures include delivery, collection, servicing, maintenance, road duty, breakdown recovery and provision of a replacement vehicle for 28 days to cover accident or breakdown.

In the small car section the Fiat Punto 1.1 55 SX 5-door came out top with a total cost of £11,876, compared to a purchase price of £8,480. Second was the Citroen Saxo 1.1 SX 5-door (purchase price of £9,035, total cost £12,112), followed by the Nissan Micra 1.3 GX 5-door (purchase price £9,995, total cost £12,141).

Fiat also topped the lower medium car section with the Brava 1.4 S 5-door (purchase price £10,768, total cost £13,733). Second place went to the Nissan Almera 1.4 Si 5-door (purchase price £12,205, total cost £14,278), while the Peugeot 306 1.4 XL 5-door was third (purchase price £12,230, total cost £14,380).

The upper medium section was headed by the Nissan Primera 1.6 GX 5-door (purchase price £14,130, total cost £16,266). Second place went to the Renault Laguna 1.8 RT 5-door (purchase price £13,295, total cost £16,465), with the Toyota Carina E 1.8 GS 5-door (purchase price £14,109, total cost £16,476) in third.

The Vauxhall Vectra 1.8i 16v LS topped the medium estate league with a purchase price of £15,560 and total cost of £18,063, followed by the Vectra 2.0 Di LS in second place with a purchase price of £16,500 and a total cost of £18,364. In third place was the Nissan Primera 2.0 GX (purchase price £15,810, total cost £18,493).

The management cars section was headed by the Renault Laguna 2.0 RXE 5-door (purchase price £16,010, total cost £19,198). Second was the Volkswagen Passat 1.8 SE 20V 4-door (purchase price £16,339, total cost £19,722), while third was the Honda Accord 2.0 LS 4-door (purchase price £17,295, total cost £19,761).

The Mercedes C220 2.2 Classic 4-door was top of the executive cars category with a purchase price of £21,225 and a total cost of £22,264. Second was the Vauxhall Omega 2.0 16v GLS 4-door (purchase price £20,350, total cost £23,098), followed by the Nissan QX 2.0 V6 SE 4-door (purchase price £20,605, total cost £23,564).

Top executive estate was the Land Rover Discovery 300 2.5 Tdi S (purchase price £23,865, total cost £24,995). This was followed by the Jeep Cherokee 2.5 TD Limited SE (purchase price £24,705, total cost £25,643) and the BMW 323i 2.5 Touring (purchase price £23,805, total cost £26,154).

Luxury cars were headed by the Mercedes E230 2.3 Classic (auto) 4-door which has a total cost of £28,552 - £4,683 below average - compared to a purchase price of £29,300. Second was the Rover Sterling 2.5 (auto) 4-door (purchase price £25,995, total cost £29,589) and third was the BMW 525 2.5 TDS SE (auto) 4-door (purchase price £28,565, total cost £29,851).

Cheapest total costs among the coupes was the Renault Megane 2.0 16v 2-door (purchase price £16,495, total cost £20,287), followed by the Rover 1.8 VVC 2-door (purchase price £17,850, total cost £21,202) and the Ford Probe 2.0 3-door (purchase price £18,565, total cost £21,398).

Top of the people carriers was the Mitsubishi Space Wagon 2.0 GLXi 5-door (purchase price £16,469, total cost £19,277), with the Nissan Serena 2.0 Excursion 5-door in second place (purchase price £17,105, total cost £19,420), followed by the Renault Espace 2.0 RN Helios 5-seater 5-door (purchase price £17,255, total cost £20,875).