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Designed, engineered, and manufactured in the USA, the Acura TL maintains a conservative profile - although it is no longer the wallflower it was prior to 1999. Its current lines are modern and refined, and its stance is athletic. As Acura's mid-level luxury sedan, the TL fits in the so-called near-luxury segment of cars in the $30,000 range, and its upscale looks are in keeping with this role. A rear spoiler is available - Acura dealers sell it as an accessory - but it doesn't improve the TL's clean lines.

> all TL pictures

Probably because of its front-wheel-drive layout, the Acura TL is roomier than the BMW 3-Series and Mercedes-Benz C-Class, although it also tops the front-driven Lexus ES 300 for interior space. The TL interior is quite attractive, particularly in the lovely light tan of our test car. Switchgear is nicely designed. The mirror control is whisper quiet and the stereo features big, handsome buttons that are easy to operate. But the front seats, though cushy and attractive, did not meet our expectations for an upscale Acura sedan; they lack support and the adjustable lumbar bulge is of marginal help.

The back seats are roomy. The center position features a three-point shoulder belt, instead of just a lap belt. The rear seat doesn't fold down, but a small center section opens to allow skis, fly rods and other long objects in the trunk to pass through the seats.

The Acura TL comes with a high level of standard equipment. Leather upholstery, heated and powered front seats, wood-grain trim, automatic climate control, tilt steering column, cruise control, Bose AM/FM/CD/cassette with steering wheel-mounted audio controls, power moonroof, power heated door mirrors, keyless entry, theft-deterrent system, auto-off headlights, and the Homelink Universal Transceiver System are all standard. Active safety features include ABS, traction control, and high-intensity discharge headlights. Passive safety features include dual front airbags and side-impact door beams.

At $2,000, the navigation system is an expensive option. It uses Global Positioning Satellites to plot your course and provide instructions. A brightly lit touch-screen monitor displays a map or alpine-type route instructions. It works well and can provide a lot of help in unfamiliar territory. The verbal instructions can help you avoid missing an exit and the map can help you figure out your location. It's always fun when you spontaneously decide to go to a hot restaurant while you're on the far side of town and it quickly finds it for you. Like all these systems, however, it's about 95 percent there in terms of development. It will occasionally send you the wrong way, and operating the controls can, at times, be confusing and frustrating. Try the system out before deciding whether to order it.