The 2017 Mercedes SL convertible has a base price of $86,950. Car critic Ed Wallace tested a model that costs about $108K. He says when he tested the SL two decades ago it seemed as if it was just a variation of the other one sold back in the early 80s. It was hard to get and not much of a car for the money. But this one is actually magnificent and costs less than the last time he reviewed it.