Now in this step i will show you that how to create the top of the car.

Place the axis on the top and start creating.
if u create like this... u have done it correctly.

Now next step is to create windows and glasses....

Creating Windows and Glasses:

Switch to vertices mode and create splines on windows and lights.... like this.

Switch to Faces Mode and click Select > Single. Make sure that SEL button is not pushed. Now select the faces of windows and lights. They will turn red or blue...whatever. To select the faces... right click over the red dot.

After you have selected all the windows and lights... press Ctrl+A. A dialog box will appear. Move to Misc. Tab and Change the settings so that it look like this.

After you have done it correctly... the windows and light glasses will become semitransparent.

Now create the license plate and radiator grill as shown in image...

Now its time to create the wheel gaps and bottom.

Creating Wheel Gaps...
Hide the rear portion of the car and place axis in wheels's space such that it is a bit between the car. like this....


Now create a square like this....
and join the vertices with each other.. from the box with the fender  curve around the box like this....The gap should looke like this...
If u have done it correctly then similarly create the rear Gap.

We will create the bottom after we get the whole car... Now its time to get the other part of the car... click below...
Next step is to texture the car.