Went to the website and built an XC60 3.2, which starts at MSRP $39,999, $2400 extra for the AWD. I like how there are packages, but there are still quite a few items you can add as a stand alone option. Like bi-xenon lights for $1000. Or heated rear seats, windshield & wipers, and steering wheel for $1350. Towing is decent for it's size at 1800kg. When comparing to the RDX, that goes for $41,190 with AWD, leathe, and sunroof. So it's about $2000 to $2500 cheaper, but can only tow 1500lbs.
So I found the base Volvo XC60 a good buy, and priced close to the competition. If I never needed to tow, the RDX is a better buy, but then I don't think I would buy a CUV then....a wagon would be in the cards....