In The Leather

Welcome to the front line of one of the hottest battles raging on the automotive landscape: the low- to mid-$30,000 import sedan class. This is the volume segment for most of the luxury heavyweights; the class that can transform red ink into black (and vice versa); the prime luxury real estate that can make or break the annual stockholders' dividends and employees' holiday bonuses.

With the luxury wars as fiercely competitive as they are, every automaker is huddled in its war room plotting battle strategy on how to get your signature on its dotted line. As a result, if you're looking for a lot of lux for your bucks, this is where to cast your discerning eyes. These cars come well stocked with comfort, convenience, and panache, with window stickers that won't compete with your mortgage payment.

In light of this segment's rapid evolution, we decided to size up the current state of the class by gathering two of the newest entries-the Acura 3.2TL and the Infiniti I30 t-and pitting them against the established elite: the BMW 325i, the Lexus ES 300, the Mazda Millenia S, and the Mercedes-Benz C280. These may be the trenches of the luxury-class wars, but you couldn't ask for more comfortable foxholes.

Each of the models we tested came ready for action, with leather upholstery, dual airbags, ABS, premium sound systems, power seats, sunroofs, and a pampering list of standards, including air conditioning, cruise control, and a host of power amenities. Most have woodgrain trim and automatic climate control. Some throw in extras like a rear pass-through, keyless entry, or a trip computer. Yet, all have that personal chemistry, that individual identity, that separates one from the next-often subtle character traits that don't come to the fore in a typical 20-minute test drive with a chattering salesman breathing down your neck. We got to know each of these cars intimately, and here's how they look to us.

Acura 3.2TL PremiumThe Acura TL ("don't call it a Vigor replacement") Series is the latest entry in the midluxury arena. It slots into the division's lineup between the Legend and Integra, where the, ahem, Vigor used to reside. It's also the first of Acura's vehicles to sport the new alphanumeric designation, which eventually will be used to label all of its cars.

The front-drive TL Series consists of the $27,900 2.5TL, powered by the same 2.5-liter 20-valve SOHC inline-five engine used in the Vigor, and the $32,950 3.2TL, which gets a 3.2-liter 24-valve SOHC V-6 (based on the Legend's standard six). For our test, we received the latter in the top-of-the-line Premium Package edition, which carries a $35,500 base price and adds traction control, a power moonroof, heated front seats and outside mirrors, and a power passenger seat as standard equipment. Optional floormats and the destination charge brought the as-tested price in at $36,020, the third lowest of the group.

The 3.2TL is clearly targeted toward the driving-comfort end of the sport/luxury formula, more in the mold of a Lexus than a BMW. Its spacious, well-stocked, nicely isolated cabin is complemented by a plush, compliant ride that offers a pleasant respite from the workaday world. Its seats were rated the best of the group by some testers. Plus, taking advantage of its long 111.8-inch wheelbase, the car offers generous interior dimensions in all areas-especially in rear legroom, where, at a leg-stretching 35.2 inches, it leads the group.

The V-6 boasts 200 horsepower and 210 pound-feet of torque-among the highest specs in our test-while maintaining an impressively smooth, quiet demeanor. Although the TL delivers acceptable off-the-line performance, surprisingly it was the slowest in our acceleration tests, with a 0-60 time of 8.8 seconds. Part of this is due to its group-heaviest 3516-pound curb weight. It also slips behind the pack in fuel economy, with 19/24 city/highway EPA mpg estimates.