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A coupe is supposed to look sexy, or at least a bit racy compared to the typical sedan. The Acura CL may not be avant-garde in its styling, but it's clean and attractive. Sexy? We'll let the buyer decide.

The CL shares mechanical components with Acura's mid-size TL near-luxury sedan, but none of the TL's body panels. The coupe is lower, with a longer hood and shorter rear deck than the sedan.

Measured by finish quality, the Acura 3.2 CL is a gem. Panels and seams on our test car matched flawlessly, and the paint had a deep luster.

The CL follows Acura's proven chassis layout: front-wheel drive with wishbone-type fully independent strut suspension and disc brakes at all four wheels.

Structural enhancements inside the CL's bodyshell are designed to reduce noise, vibration, and harshness. There's a fiberglass liner under the hood, asphalt sheeting in strategic areas around the cabin and electrically controlled hydraulic engine mounts that vary dampening rates at different engine speeds. Even the new glass in the moonroof contributes to a quieter interior. Acura's engineers claim the 3.2 CL is quieter than the Volvo C70 and Mercedes-Benz CLK.

The Acura Type-S gets larger 17-inch aluminum wheels with Michelin all-season tires. Its springs and shock absorbers are stiffer than the standard CL's. Acura's Vehicle Stability Assist system, exclusive to the Type-S, automatically applies the brake at one corner to tighten the trajectory of either the front or rear end in skid-inducing driving conditions.

Both CLs feature a five-speed automatic transmission with a sequential shift slot that allows a driver to manually click through the gears. A manual transmission will be available on 2003 models.

Every Acura CL comes with features that aren't always expected below the $40,000 barrier. Both front seats feature seat-position memory; the mirrors are linked to this system as well. All CLs have heated front seats, a sunroof, Xenon headlamps and a six-disc, no-magazine in-dash CD changer.

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By design, coupes put an emphasis on front passengers. The CL's front seats are comfortable and supportive in all circumstances, with fore-aft, height, and recline power adjustment for the driver, fore-aft and recline for the passenger. There's enough side-bolster to keep people of small physical stature firmly ensconced during a spirited drive, and enough space to accommodate those of larger stature.

The CL's instrument panel is identical to the TL sedan's. It is clean in appearance and efficient in design, with high-grade switches that work with a soft, satisfying click. The no-magazine CD changer is handy: simply load up to six discs, one at a time, into the slot.

Standard safety features include dual-stage front airbags that deploy at different rates depending on the severity of a crash, and a position-detection system for the passenger side airbag, borrowed from Acura's big RL sedan. Six sensors determine the stature and position of whoever is sitting in the passenger seat; so the airbag won't fire if a child happens to be leaning against the door.

While the focus in the Acura CL falls toward the front of the cabin, there's a surprising amount of space in back. All interior dimensions are larger than those in Acura's 2000 3.0 CL (and among the largest in the class), for an overall increase of 4.6 cubic feet in cabin space. The two-place back seat leaves enough room for medium-sized adults, and it's easy to climb into. The electric sliding mechanism on the front passenger seat works more quickly than any we've encountered, yet the seat stops sliding back with any hint of obstruction for improved safety.

The CL's trunk is impressively roomy, too; with 13.9 cubic feet of space it's one of the largest among similarly sized coupes (the C70 has 13.1 cubic feet, the CLK 11.0). Acura's engineers claim the CL's trunk will hold four golf bags. We can't vouch for that, but we can tell you that the CL will handle more suitcases than two people will need for a one-week trip, with room left for most of a professional photographer's shooting gear.