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The Acura TL maintains a conservative profile. Its 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, but we don't think it improves the TL's clean lines.

The last complete redesign of the Acura TL was for the 1999 model year, but Acura revised the TL's styling for 2002 with bold new headlights and a new grille to give it a more aggressive look. The taillights were redesigned to enhance the TL's graceful lines and Acura has revised the badging. Fog lights are standard.

> all TL pictures

Acura TL is roomier than the BMW 3-Series and Mercedes-Benz C-Class, and offers more interior space than the Lexus ES 300. The TL's interior is quite attractive, particularly in light tan. Switchgear is nicely designed. The mirror control is whisper quiet and the stereo features big, handsome buttons that are easy to operate.

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 leather seats in the Acura TL Type-S don't provide enough lateral support when you start throwing the car around. There's a dead pedal to brace your left leg, however.

The back seats are roomy, roomier than those in the BMW 3-Series sedans. 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 and other long objects in the trunk to pass through the seats. Acura thoughtfully provided a little flip-down coat hook in back so your nice coat doesn't end up on the floor.

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.

The Acura TL Type-S interior is racy and handsome, with firm leather seats and a great leather sport steering wheel, cool shift knob, and instrument panel touches including metallic faces and ebony wood-patterned plastic trim.

The navigation system uses Global Positioning Satellites and DVD to plot course and provide instructions. A brightly lit touch-screen monitor displays a map or an alpine-type route instruction. The navigation system 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 great 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. Our 2003 NAVI system was slow recalculating routes in downtown Washington. Also, there's no obvious way to quickly shut the thing off, like when you're trying to talk on your cell phone and it keeps telling you to turn around. If possible, spend some time trying the system out before deciding whether to order it.