Recent studies show the new C-Class of Brazil as a promising market in search of products unattainable before to their standard of living. Based on this consumers segment, was applied a field survey that aimed to identify which attributes are considered important for low-income consumers in the decision to purchase a car. The results reveal that although seeking higher quality products, the price factor is still considered very important for these consumers. After conducting factor analysis observed that during the decision-making process beyond the item price, were also considered aspects, comfort and convenience, value, image, service and design.