The best car is a Mercedes-Benz E-Class.

No, the best car is the Buick Regal.

Correct that. The best car is a BMW.

Confused? You ought to be.

Car buyers are being inundated with ratings and awards for "top" cars as well as "top" trucks, minivans and sport utility vehicles.

But the rankings frequently don't agree. And unless you know what the criteria were for picking each "top" vehicle _ and if the criteria match your own priorities _ you may go wrong in basing your next vehicle purchase on one of those awards.

You also might want more information on just how many and what kind of people had some say in the ranking. Was it a dozen self-described "car guys" or 30,000 new vehicle owners?

Be aware that for some organizations that bestow those awards you see touted in the car ads, the awards themselves are revenue generators. Carmakers in some cases aren't permitted to advertise the awards or use them in their press releases unless and until they agree to pay for the right to do so.

"There has been a proliferation of awards," says Chuck Giametta, senior auto editor with Consumer Guide in Chicago, which has been reviewing new cars and trucks for 30 years. Chevrolet spokesman Dan Hubbert agrees: "They do seem to be mushrooming."

Why?

"I know we have some competitors who use (the awards and ratings) as a revenue source," Giametta says, adding that Consumer Guide does not permit its ratings to be used commercially. "That's one of our brand identities," he says. "There is no financial relationship."

Giametta notes the attraction for creating awards also stems from the fact that the attendant publicity can help both the organization and the winning vehicle gain name recognition.

"It's so cluttered out there that the publications and automakers need to have something to have their products stand out," he says.

This helps explain why there's more work being done by some organizations to draw attention to their awards and rankings. For example, for the first time, Car & Driver magazine's 10 best vehicles "toured" the country this year, starting with a stop at a suburban Detroit shopping mall.

"We were looking to bring the editorial pages of our "10 Best" issue to life," says Peter Saad, vice president of the Midwestern region of the magazine.

J.D. Power and Associates, an Agoura Hills, Calif., automotive research firm also marking its 30th year, has the awards most frequently cited in carmaker ads. Power has a variety of surveys and studies that result in ratings each year for vehicles, brands, automotive finance companies, assembly plants, service managers, even audio components.

And if you don't watch carefully, you might take a shine to a vehicle that rises to the top in one Power study but ranks far lower in another.

For example, Power's Automotive Performance, Execution and Layout (APEAL) study in 1997 said the Chrysler Town & Country tied with the Chevrolet Venture as the "most appealing compact van."

But in Power's 1997 Initial Quality Study, both the Town & Country and Venture reportedly ranked much worse than the industry average in problems reported per 100 vehicles sold.

APEAL helps measure "feelings" that 30,000 owners have about their vehicle after three months of ownership, according to Kristina Ferrin, corporate communications specialist at Power. Meantime, IQS measures the average number of problems that another 43,000 consumers have reported with their new vehicles in those same first three months.

"Our core syndicated studies attempt to take moments of truth in ownership," explains Joe Ivers, director of customer service research at Power.

Awards and rankings from Power are taken seriously in the industry, arguably more seriously than most other awards. And carmakers can contract with Power to do followup, private studies to better pinpoint weaknesses that need attention.

Also, for each Power mention in an auto company ad, the automaker must pay a license fee to Power. Ferrin says the amount of money is confidential.

She noted that Power reserves the right to review and edit all ads in which it is mentioned. Ivers said that's necessary. "There are all kinds of ways to find success within our studies and over the years, we have seen very creative claims."

Indeed, Consumer Reports in Yonkers, N.Y., which has built its reputation since 1936 as an organization that's not beholden to anyone in the auto industry, does not allow its ratings or comments to be used commercially.

"They can use phrasing such as `the leading consumer magazine' but they can't mention us by name," says David Champion, Consumer Reports' auto test director.

Consumer Reports doesn't take test cars from the manufacturers, either, preferring instead to send staff members to assorted dealers to buy some 40 vehicles a year. Dealers don't know until a car is ready for delivery that they are handing it over to Consumer Reports.

Champion says that contrary to some other awards that are heavily influenced by styling and what he calls "the wow factor," Consumer Reports doesn't "give any points for how they look."

The company's scrutiny, he says, is "geared for safety" and a "user rating." In other words, does the vehicle perform safely and provide the functionality and usability that buyers demand?

And with subscribers numbering more than 4.5 million, Consumer Reports is able to tap a large group of vehicle owners to track reliability. Some 575,000 subscribers complete Consumer Reports' annual survey forms, providing feedback on their long-term ownership experience.

A Campbell, Calif., firm also looks at long-term ownership issues. IntelliChoice Inc. started in 1987 taking "an economic approach" to vehicles, rating them on ownership costs over five years and overall value. IntelliChoice includes in its analysis such things as depreciation, insurance costs and repair and maintenance expenses.

Unlike so many awards that are "very touchy-feely" the IntelliChoice selections are 100 percent objective, says Steve Gross, vice president of marketing at the company.

"Many people will buy a car because it smells good or it's red. The value of our book is it's a guideline from an economic perspective for which is the best vehicle."

Steven Rossi, general manager for corporate communications at Mercedes-Benz of North America Inc., provides a different perspective.

He suggests that the sheer volume of awards and top rankings that a vehicle or company racks up "is an incredibly good barometer of what's the buzz in the automobile business."

Of course, his Mercedes M-Class has collected dozens of awards in just its first year on the market.