First of all, the Volvo S60 is larger than the Audi A3 in terms of both exterior and interior dimensions. The S60 has more legroom, headroom, and shoulder room for passengers, as well as more boot space. As well, both the Volvo S60 and Audi A3 have excellent safety features, including advanced driver assistance systems and crash avoidance technologies. However, Volvo has a reputation for being a leader in safety, and the S60 has received high safety ratings from various organisations.
Overall, the Audi A3 is generally priced lower than the Volvo S60, which may make it a more attractive option for some customers. However, the S60 comes with a longer list of standard features, which may make it a better value for some customers. In the end, the choice between the two will depend on individual preferences.