While market share for U.S. automakers nears an all-time low, falling below 60 percent, the same companies are gaining ground in the high–end market, according to a new report identifying the best new vehicles for CEOs. The report, sponsored by Chief Executive Magazine and Edmunds.com, shows that domestic vehicles fare better than their Asian competitors, while European automakers continue to dominate this part of the market. Last year’s list focused on high-end exotics like the Rolls Royce Phantom and Maybach 62. However, mindful of corporate sensitivity CEOs may be inclined to project in the current business climate, Chief Executive Magazine and Edmunds.com this time recommended certain cars for work and others for play. In the latter category price was no object, while CEO commuter cars were selected within specific price points, maxing out at $75,000. The 2005 Top 10 Cars for CEOs are: Work Cars Under $75,000: Audi A8 L Under $60,000: Cadillac STS Under $50,000: Chrysler 300C Play Cars Sedans: Jaguar XJ8 LWB, Maserati Quattroporte Sports Cars: Ford GT, Porsche 911 Carrera S Convertibles: Mercedes SL 600, BMW 645 Ci Coupe: Bentley Continental GT