Audi’s e-tron has a nifty little trick hidden beneath its battery-powered chassis. There are three electric motors – one on the front axle and two on the rear – that, in addition to all wheel-drive, are also equipped with electric torque vectoring and fully variable torque distribution on the rear axle.

I know, that’s a lot to get your head, and vocal chords, around but what Audi hopes it means to you and me is the kind of handling that will put smiles on the faces of keen drivers who, perhaps, have been the most difficult people to convince of the merits of electric vehicles.

Until now this set-up has been the preserve of super-luxury EVs like the Rimac Concept One, Mercedes-AMG SLS Electric Drive and soon-to-arrive Lotus Evija.

I’ll kick off this review with more detail on how it all works.

The regular e-tron uses an asynchronous dual-motor set-up. The larger of those two motors, which powers the rear axle has been fitted at the front of the e-tron S. A pair of the smaller motors have been fitted at the rear. Easy, so far.

Each motor gets its own epicyclic gearset and can send up to 162lb ft of torque to each wheel individually. The combined outputs of all three motors is an impressive 496bhp and a whopping 718lb ft of torque - although that’s only available for eight seconds during full-on, bottom-clenching acceleration – which equates to more than 200bhp and 300lb ft per tonne.

All well and good so far but that’s not all. The rear motors’ ability to function independently has allowed Audi to program the car’s electronics to make those motors act like a conventional diff-driven rear axle. The difference between the forces applied to each wheel never exceeds 162lb ft which prevents either side acting in opposition to the other, while brake-based torque-vectoring on the inside front wheel complements all the magic at the rear.

Peak torque arrives almost instantaneously when accelerating from a standstill while it hits peak power at a little more than 40mph.

I hope you’re still with me because I’m going to take a look at what that means for the average driver, and no one’s more average than me.

If the quality of Audi’s interiors isn’t legendary by now, it should be. A pair of crystal clear, hi-res touchscreens in the centre of the dash – one above the other – and a crisp LCD display behind the steering wheel should be enough to keep the technophiles happy. There aren’t many analogue controls to be found but those that do exist feel very satisfying to operate.

There’s lots of tactile, soft-touch plastics, bright but tasteful trim and an abundance of leather. There is a softer hide available among the options list that can be extended to cover the dashboard and doors and, if brightwork isn’t your thing, you can replace the metal trim with a fine-grain ash wood.

Standard equipment on the e-tron includes electrically adjustable front seats with four-way lumbar support and memory function for the driver. The steering wheel offers plenty of adjustment so no one should have any trouble getting comfortable or staying that way, even on longer journeys.

That display behind the steering wheel I mentioned a couple of paragraphs ago? That’s Audi’s excellent Virtual Cockpit. You can sweep through a number of configurations to display a broad range of driver-relevant information. Or you can use it to check what music track is playing.

The climate control is operated via an 8.6in touchscreen at the base of the centre console. You have to take your eyes off the road to operate it and, while it looks great, analogue controls would not only be easier to use, they would also be a tad safer.

The high seating position in the e-tron gives you a commanding view of the road ahead, aided by the relatively slim A-pillars. The rear pillars are a bit chubbier but front and rear parking sensors and a rear-view camera are included across the range as standard.

Want to get rid of those ugly door mirrors? Well you can, and replace them with a pair of rear-facing cameras that relay images to door-mounted screens.

LED headlights are standard but, opt for S Line trim and above, and they’re upgraded to adaptive matrix LED headlights that can stay on high beam without searing the retinas of oncoming drivers.

In the middle of the centre console is the multimedia interface – a 10.1in touchscreen – giving you access to audio functions, phone and sat-nav. It’s sharp and responsive but, again, because it’s not set high on the dash you do have to look away from the road to be sure you’re poking the right part of the screen.

There’s DAB radio, Apple Carplay, Android Auto, two USB ports and 10-speaker stereo system that includes a subwoofer as standard. Tick the box next to the Comfort and Sound Package on the options list and you’ll get a B&O audio upgrade with 16 speakers and 705 watts of music power. Sport trim and above includes wireless phone charging.

Passengers of all shapes and sizes will comfortably fit in the front of the e-tron. There’s ample room for legs, arms, shoulders and heads of all proportions.

It’s the same story, mostly, for rear-seat passengers. A pair of six-footers will fit easily in the two outermost seats. Draw the short straw and end up sandwiched in the middle and life is a little less rosy: The seat is narrow and the backrest relatively hard.

There’s plenty of storage space with a broad centre console that features a number of useful cubbies, large glovebox and good-sized door pockets.

The rear seats fold in a handy 40/20/40 arrangement which means you can still carry four passengers even while transporting longer items like, er, skis? Levers in the boot let you easily drop the seat backs and, while the floor isn’t perfectly flat, there’s no step to make things awkward.

There’s a slight lip to negotiate when you’re loading the boot but nothing too significant. Capacity is 660 litres with the rear seats in place, rising to 1,725 with them folded away.

Now we arrive at, perhaps, the most intriguing part of this review and find out what difference that clever rear axle set-up really makes. The truth is, I can answer that question in just two words: Not much.

There’s a familiar range of driving modes plus Allroad and Offroad for times when you’re not on-road. Switching through them adjusts ride height, spring rates, dampers, and throttle and steering response.

Ride quality varies from supple and fluid with a hint of waft over undulating roads to reactive and brittle but with tighter body control depending on which mode you choose.

The simple fact is, though, that in everyday driving, the e-tron S behaves much like any other Audi SUV you might have driven; Composed, assured, confidence-inspiring.

Performance is, literally, electric. The sprint to 62mph takes just 4.2 seconds but where the e-tron S really impresses is in that area between 30 and 70mph, between those velocities throttle response is instant and almost brutal, pinning you back in your seats as the car surges forward relentlessly.

Refinement is excellent and, while many might rue the absence of an appropriately raucous soundtrack to accompany the fireworks, there’s something eerily magnificent about all that power and performance being delivered to your right foot in near total silence.

The regenerative braking system generally has a decent, natural, feel to it. It certainly doesn’t grab like many similar systems do, but the more pressure you apply, the less smooth and seamless it feels as it juggles its priorities between slowing and charging the car.

As clever as the technology is, and Audi should be lauded for bringing the set-up to mass production, it’s hard to see how the vast majority of ordinary drivers will benefit from its inclusion.

The acceleration figure is, perhaps, a little disappointing for the price, the infotainment system isn't the most intuitive and some rivals are more fun to drive but the e-tron makes a compelling case for itself with a cossetting ride that's smooth and very hushed, and a spacious and luxurious interior.

Audi e-tron S

Price (from): 87,720

Peak power output: 320kW

Continuous power output: 140kW

Max torque: 973Nm

Max speed: 130.5mph (limited)

0-62mph: 5.1 sec (4.5 with boost)

WLTP range (miles): 224 (s) 222 (Vorsprung)

Charging times (minutes)

DC 5 - 80%: 285

AC 3ph 16A 230V 0-100%: 555

For more information visit www.audi.co.uk