It is all too easy to get depressed in the current economic climate and talk doom and gloom about low new car sales, no house sales and depressed high street shopping conditions.

But for many it's an opportune time to ‘buy smartly'. There are bargains to be had and the right products to buy whether you are a retail or a business customer.

For business motorists buying or leasing the right company car is even more important now if you want to send the right signals to clients. Turning up for meetings in a ‘dog' of a downmarket car isn't the brightest way of keeping or getting new business. And even if you are a private car buyer, your motor says much about you and your lifestyle - so think smart.

The desirable Audi brand seems to be withstanding the downturn in new car sales in the UK. Whilst the market is down by 8.7% so far this year, their sales, although not as buoyant as they were, are up by 1.3% so at least heading in the right direction.

You wouldn't think their iconic and sporty TT range could appeal in these frugal times, but the new TT 2.0-litre TDI quattro Coupe really does. The two-door Audi TT range has two-seater Roadster models with an electric folding soft-top or the more practical 2+2 Coupe hardtop versions and there are now TDI turbodiesel variants in both body styles.

In addition to the oil-burner powerplant both TT model styles are available with the choice of petrol direct injection 2.0-litre TFSI 200PS/272PS engines and a 3.2-litre V6, 250PS petrol unit. Prices start from £25,460 for a Coupe and £27,500 for the Roadster. TT TDI 170PS quattro models are £26,600 for the Coupe and £28,600 for the Roadster.

The Roadster TT TDI because of its higher price incurs 20% Benefit in Kind tax, the Coupe variant just 18%, all cheaper than their petrol counterparts. Road tax for the diesel models is an attractive £120 a year, 2.0-litre petrol models £170 or £210 a year depending on the power output and the 3.2-litre variants cost £400 in road tax.

Apart from the tax advantages the new TT TDI is also such a good buy because it offers diesel fuel economy, a brilliant torquey engine and quattro all-wheel drive. And be honest if you want to create the right image about you and your business, the TT looks great especially in its Coupe form - flash but not too over the top in the current economic climate.

Competitors? Well the Nissan 350Z, Mazda RX-8, BMW 1-Series Coupe, Alfa Romeo Brera and Porsche Caymen are obvious ones against the TT Coupe and the Alfa Romeo Spider, VW Eos and Porsche Boxter for the TT Roadster.

The Audi TT in either body form is a style icon. There is really nothing else like it on the road today; it cannot be mistaken for any other car. At 4,198mm in length the design has stood the test of time since it was first launched in 1999. Today through the various subtle styling changes made the TT still stands out from the crowd.

The heated front seats option would be good to add at £250 as would be cruise control for high mileage users and that adds £215. I could make a case for spending £1,650 on the advanced satellite navigation system but be aware all these extras cost the driver more when added to their Benefit in Kind company car tax.

In its standard form the beautifully crafted TT TDI Coupe has as standard 17-inch alloy wheels, concert audio system, front sports seats, split folding rear seats, 3-spoke sports flat-bottomed steering wheel, aluminium detailed interior trim, climate control, electric windows and heated mirrors, quattro all-wheel drive with traction control, anti-lock braking, electronic stability control, halogen headlights, front and rear fog lights, retractable rear spoiler and twin exhaust pipes.

The major missing item and I cannot see it listed as an option is a rear wiper system for the tailgate which to my mind is a must. Being so steeply raked forwards it just lets the muddy water lie on the rear window and when it's frosty there is no wiper to help remove the ice quickly. Although the door mirrors are heated they didn't seem to want to thaw ice or dry water very quickly either.

The interior quality is superb as is the design and I felt very at home in this Coupe whether driving for business or driving for pleasure. A word of warning the rear seats are miniscule, a good place to put a map or coat but little else. However there is a good sized boot with 290-litres of space and fold those unusable rear seats forward and the total load area is increased to 700-litres.

As for performance? Well the core subject is that rare choice of being able to buy a compact sporting coupe with a diesel engine. It is a great idea and the high torque characteristics are ideally suited to the quattro system.

The 2.0-litre, 170PS, four-cylinder common rail turbodiesel with intercooler engine produces 350Nm of ‘grunt' from just 1,750rpm. Exhaust gas recirculation, particulate filter and catalytic converter keeps CO2 emissions down to 139g/km and that helps the pocket because road tax is £120 a year.

The official ‘combined cycle' fuel economy is 53.3mpg. My car returned an excellent 47mpg and that included long periods of traffic crawl on the M25/M40 motorways plus some fun cut and thrust driving around the Cotswold roads.

The latest common-rail diesel engine gives this car immediate acceleration response because it revs so freely and because it delivers it maximum torque from low engine speeds it is ideal in the mid range with loads of punch for fast overtaking.

In town traffic it is flexible and smooth and in ‘the cruise' it relaxed and quiet. The six-speed manual transmission is crisp and precise and the quattro all-wheel drive system gives loads of grip in the rain, mud, ice and snow of Winter and in Summer the adhesion is just as relevant for fast driving conditions.

Engine/transmission: 2.0-litre, 4-cylinder common rail direct injection turbodiesel with intercooler, 170PS, 350Nm from 1,750rpm. 6-speed manual with quattro all wheel drive.

Performance: 140mph, 0-62mph 7.5 seconds, 53.3mpg (47mpg actual), CO2 139g/km, VED Band C £120, BIK tax 18%.

For: Image, performance, fuel economy, tax friendly, high build quality.

Against: Cosy interior, miniscule rear seats, options significantly push up the price, no tailgate wiper, lukewarm heated door mirrors.