New for ’06: More horsepower; upgraded navigation system; hands-free cell phone interface; redesigned exterior.

The European version of the Honda Accord, the Acura TSX was first introduced for the 2004 model year. Smaller, narrower, sportier, it’s nothing like the Accord sold here. The TSX fits in the model line-up between the RSX coupe and TL sedan and is aimed at formidable competition like BMW 3 Series, Audi A4, Infiniti G35 and Lexus IS300, all excellent sport sedans.

TSX is available only as a five-passenger four-door sport sedan. The base price of $27,890 is for either six-speed manual or five-speed automatic transmission. The only available option is a new, faster navigation system with access to the Zagat restaurant guide ($2,000). Even with only one option, TSX drivers want for nothing. Standard equipment includes dual-zone automatic climate control, perforated, heated soft-touch leather seating, power moonroof, 360-watt premium audio system with six-disc CD changer and eight speakers, XM Satellite Radio, xenon high-intensity headlamps and all power equipment.

To say the exterior styling is simple would be an understatement. You have to wonder how the designers settled on this look considering the world-class looks of BMW's 3 Series, Audi A4 or strikingly handsome Infiniti G35. Even with redesigned fascias, foglamps and alloy wheels, the TSX reminds me of the generic cars used in bank commercials; they look like any car but no car in particular. I was hoping the look would grow on me during my week of testing, but it never did. There just aren't any noteworthy or interesting design components here.

Slip inside the cabin and the inviting interior design and glove-soft perforated leather seating quickly make you forget about the bland exterior. Unlike numerous vehicles under $28,000, there are no cheap plastic surfaces. With the TSX, it's upscale and top-grade materials all the way. Prominently displayed in the middle of the center stack is the optional DVD-based navigation system and information screen. All major controls like climate and audio are integrated into the screen. Metallic accents arch across the entire dash and front door panels and repeat again on the three spoke steering column and shift knob. Dash gauges are attractively lit in white numerals on a black background. What you'll find as standard equipment on the TSX is going to cost you extra on most every other make of vehicle, especially given the price.

TSX is available with only one engine choice, a 2.4-liter four-cylinder producing 205 horsepower and 164 pound-feet of torque. Everything about driving the TSX is sooth, quiet and luxury like. The excellent short-throw 6-speed manual transmission on my test car was smooth as butter, making me question why anyone would opt for the automatic. On the downside, the lack of low-end torque limits performance below 3000 rpm. Once in motion, however, the high-revving engine strongly propels the TSX and maxes out the highway speed limit in third gear. Lots of performance here and the TSX didn't even break a sweat.

Thanks to a well-tuned suspension handling is commendable. The large vented front brakes assure excellent stopping performance. It's not the fastest sports sedan on the market, but for the money it's an excellent performer.

Acura utilizes numerous safety technologies in the TSX, including accident-avoidance features like Vehicle Stability Assist, Traction Control System and anti-lock braking system. Reactive safety features include dual-stage, dual-threshold airbags, front side-impact airbags and side curtain airbags for front and rear passengers. The Insurance Institute for Highway Safety has given the TSX it’s highest rating of “Good” and named it a “Best Pick.” In NHTSA tests, the TSX received a highest five-star rating in all tests, except in rear side impacts, where it received a second-best four stars.

Acura TSX is an excellent entry-level luxury sedan. The drive train is as precision smooth as anything on the market today. Add the long list of standard luxury amenities, Acura reliability, comfortable seats, excellent performance and handling for under $30,000 (under $28,000 if you skip the navigation system), and this car is an excellent buy.

If you're considering purchasing an Accord, Camry, Passat or Maxima would be remiss not to test drive the TSX before you buy. If you like the styling you'll absolutely love everything else about the car.