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The look of the Scion tC is one of purposeful performance. The somewhat bland styling of the Scion tC was intentional as it's supposed to offer a blank canvas for hot-rodders and customizers. It doesn't come with spoilers, rocker moldings or wings, but all the ingredients are there.

The panorama glass roof is an unexpected bonus in this price class, designed without gaskets for a tight, no-creaks fit. It filters 97 percent of UV rays and 100 percent of infrared to avoid sunburned occupants.

The doors are quite long for such a small car, and the door handles are of the reach-around-and-pull variety that we like. The long rear side window suggests a two-door sedan more than a hatchback coupe, and makes the design flow from front to rear gracefully. Wheel arches are exaggerated, suggesting that larger tires and wheels will be fitted as soon as the car is bought (or the buyer can opt for the 18- or 19-inch factory wheels and tires).

The body panels fit tight and straight, and quality leaks from every pore.

The Scion tC was the first true Scion and it remains the best of the bunch. Incidentally, while the other Scion models are named xA and xB, the tC is so named because xC would have infringed on Volvo's naming system.

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Inside the Scion tC are first-rate materials. There aren't a lot of different grains and textures, and the swoopy brushed-metal center stack housing vents, sound system and climate control system, is a marvel of modern design. Everything fits together beautifully, works intuitively, and looks great.

The front bucket seats look and feel like they were designed for racing, but that doesn't mean to say they're too narrow or too hard. We found them very comfortable, with enough fore/aft adjustment to suit tall American drivers regardless of age (including our tall and, shall we say, experienced correspondent). The driver's and shotgun seats can be reclined all the way down into what Scion calls a sleep position.

The rear seats recline through 10 stops and 45 degrees of recline to convert the interior into a conversation bin. With seats up, there's more than 26 inches of cargo length there; with the second seats dropped, almost 60 inches; and with the front passenger seat folded over, almost 104 inches of cargo length available.

Attention to detail is evident in the mechanical seat position memory on the front bucket seats, the 60/40 split folding rear seat, the dead pedal for the driver's left foot, fully closing vents, and a cover for the stereo faceplate.

The three-pod instrument panel is amber-illuminated, deeply tunneled and easy to use, day or night, as are the balance of the instruments and controls.

The Pioneer single CD system that comes standard features a user-customizable welcome screen, MP3 capability, four speakers, and 160 watts. A 10-inch subwoofer is optional and XM Satellite Radio is available at extra cost. The head unit has been redesigned for 2006 with a knob for volume control, a welcome change. And all 2006 tCs get new steering wheels with audio controls built in.

The iPod upgrade allows owners of the nearly ubiquitous music player to not just listen to iPod tunes through their car speakers, but actually control song selection through the car's stereo head unit. If you don't have the extra cash or don't have an iPod, all tCs come with an auxiliary minijack on the console to allow you to listen to your own music through the car's speakers. However, it doesn't allow control of the player like the upgrade does.