IMHO, if you're leaning towards the comfort package, it's a no-brainer. If not, it seems a bit overpriced to me. If it were under $200, I would have gone with it. I drove a smart with and without power steering, and ordered without, knowing it would be fine. We've had the car for almost a month now, and don't regret the decision to do without. BTW, I have Lorinsers with wide (215/35/17) tires on the front, and steering is no problemo...............