A sports sedan with style, refinement and manners

Acura's redesigned TL is likely to cause some sleepless nights for competing car companies.

 The TL was once considered merely a luxury version of the Honda Accord, but the redesigned 2004 is now a bona fide sports sedan capable of challenging the leaders in the segment. Acura is the American luxury division of Honda.

 Prices start at $32,650. The navigation system is a $2,000 option and high-performance tires add $200.

 The TL's lean, athletic styling is the first thing to catch your eye. The pointed-nose, wedge-shaped profile with a chopped-off derriere looks like a grown-up version of the entry-level TSX sedan, except it has been executed with even higher style. The concave character line scribed from front to rear creates visual interest and accents the profile. This line is a key ingredient in the way the light dances along the side of the car, which is one of its most interesting aspects. The silver test car looked different as the light changed because of how the light plays along its flanks. The surfaces aren't as intricate as those of the BMW 5-Series, but the visual excitement is similar.

 While styling may be the first thing to catch your attention, enjoying the driving experience is what will keeps an owner interested every day. The TL is tight and solid, with excellent steering feel, a slick gearbox and firm handling. The 270-horsepower V-6 is available with a five-speed sportshift automatic or a close-ratio six-speed manual transmission. The six-speed is best for those who want maximum performance, and that is how the test car was equipped.

 Creating a really good shift linkage on a front-wheel-drive car is quite a challenge, but Acura has succeeded. The short shift lever feels as tight and direct as if it were sitting right on top of the transmission, and multicone synchronizers inside the gearbox smooth each shift.

 Using the gearbox vigorously enhances the 3.2-liter, all-aluminum, 24-valve VTEC engine. This engine is more powerful than last year's TL Type-S performance model. It is not only incredibly smooth, but it pulls strong without asking to be revved hard. If you do rev it hard, it moves out with the verve of a sports car.

 Front-wheel-drive cars often suffer slightly when it comes to ultimate handling limits on a track. In normal driving, the TL's fully independent suspension acquits itself exceptionally well. Manual gearbox models also get a limited-slip front differential that helps equalize torque from side to side. The TL's front wheels squirm a little under full throttle.

 A four-channel vehicle stability system works in conjunction with the drive-by-wire throttle and antilock brakes on each wheel to provide stability for accelerating, braking and cornering.

 The 17-inch wheels and firmly tuned suspension feel more like a European car. Huge Brembo disc brakes come standard with the six-speed manual transmission and they do an excellent job of erasing speed. An improved vehicle stability system with traction control combines with antilock brakes to provide security in emergency situations. Brake Assist automatically applies maximum braking pressure in emergencies while EBD electronically distributes front/rear brake force depending on the load.

 The TL's cabin is extremely well designed. It has been upgraded with more standard amenities, better materials and some technical highlights such as a DVD-audio system that uses six distinct channels to deliver sound quality that is 500 times better than a CD. The system also plays standard CDs and has XM satellite radio. The knobs for the audio system feel like those of a home stereo.

 The TL is one of the first cars to have a Bluetooth-based hands-free phone system standard. This system allows voice-activated, hands-free calling through the built-in audio system with any cell phone. This feature gives the TL quite an advantage.

 The instrument panel has multiple textures that not only are pleasing to the eye, but also provide good visual rhythm. The gauges are rimmed with iridescent blue marks that look very sharp. Brushed silver accents flank the center console, and tiny blue LEDs in the ceiling direct a small beam of light on the center console at night.

 The interior not only looks impressive, but the front seats are extremely comfortable and supportive.