If $52,110 ever seemed like a bargain, then the new Infiniti M45 is it. This is just about as close to the perfect sedan as you can get.

Infiniti first offered the M45 in 2003 as a modified version of the Cedric/Gloria offered in the Japanese market. Here in the States, Infiniti marketed the M45 as a muscle car but it never caught on. Sales numbered just over 5,000 cars in the first year and less than half that for 2004. Infiniti decided to skip the 2005 model year and concentrate on the new 2006 replacement model tested here. The new M is completely and entirely unlike the old one.

Compared to the previous single offering, the new M comes in a choice of five models: the base M35 ($40,100) powered by Nissan/Infiniti’s workhorse 3.5-liter, 280-horsepower V-6 engine; the M35X AWD ($42,600), an all-wheel-drive version of the M35; the M35 Sport ($42,900), a sporty rear-wheel-drive version that adds a firmer upgraded suspension, larger wheels, aluminum-accented interior trim, Xenon headlamps with an Adaptive Front Lighting System (AFS) that turns with the steering wheel to help see around curves. The Sport model uses the identical 3.5-liter engine and transmission as the other two M35s.

Two M45s — the M45 ($46,950) and M45 Sport ($49,750) — are identical to the M35 except they are powered by a 335-horsepower 4.5-liter V-8. For most drivers, the V-6 models with a zero-to-60 mph time of less than seven seconds will provide more than enough power. For an additional $7,000, the V-8 models take another second off the zero-to-60 time. For my weeklong test drive, Infiniti provided the M45 model.

In designing the new M, Infiniti styled the exterior to clearly (and smartly) resemble an upgraded version of its smaller sibling, the G35.

Both M35 and M45 models are identical in exterior appearance except for identifying model badging. Exterior lines are terrific — aggressive yet refined, and far from being outrageous or controversial.

Slip behind the wheel and you can almost instantly feel your blood pressure drop. All M models come standard with soft leather upholstered seating that is as comfortable as any chair you’re likely to find at a Four Seasons Hotel. Even this too tall driver found it easy to find a comfortable position with the 10-way power seat. My tester included the optional Journey Package ($2,750) that, among other amenities, pampered my derriere with climate-controlled front seats. Heated/cooled front seats are standard in the Sport models. Rear-seat legroom of 37 inches of legroom is more than adequate for most adults, especially with the front seat backs curved for additional knee room.

Most noticeable is the shape of the dashboard, rolling out toward you like an impending wave, finished in genuine Brazilian rosewood with a hand-rubbed, matte appearance. Sport models come with aluminum interior trim; rosewood is optional.

There’s plenty of high-tech gadgetry available to please the techno-geeks, yet thankfully (unlike most sport-luxury sedans) it is surprisingly easy to use. Mid-dash is a 7-inch LCD readout screen (8 inches with the optional navigation system). Redundant controls, including a voice-recognition feature to operate climate control, audio and navigation systems, are located on the steering wheel. I still prefer touch screen controls similar to Cadillac’s. While I’m complaining, orange dash lights still look cheap. I much prefer the white and blue look found in Audi and Lincoln.

Standard on all Ms is keyless access and ignition. An intelligent key that need only be in your pocket or purse allows you to automatically unlock the doors with a pull on the handle. The starter is a push button located on the dash. The key can be programmed for various functions like opening the windows and setting mirror positions. Sounds gimmicky until you have it and then the old way seems obsolete.

My M45 was fun to drive, with exhilarating acceleration, stable handling and an exceptionally comfortable ride quality. The five-speed automatic transmission works well with quick, smooth shifts, however a six-speed automatic would be a welcome addition for increased performance.

Safety features include dual-stage front airbags, front-seat side-impact and curtain side-impact airbags. The optional Journey Package includes the impressive RearView monitor system with a camera above the license plate. When the vehicle is in reverse, any objects or children behind the vehicle are projected on the LCD screen. The system also displays color-keyed marks on the screen, predicting where the vehicle will go as the steering wheel is turned. It’s an amazing system that is well worth the extra cost.

The optional Premium package adds a couple of safety features, including Intelligent Cruise Control, which uses lasers to determine the distance between you and the car ahead and automatically adjusts your set speed to maintain distance. There’s also Infiniti’s unique lane-departure warning system, which tracks the distance between the car and road lane markers and warns the driver if he or she starts to wander into the next lane. It only operates above 45 mph and de-activates when the turn signals are used.

Overall, I highly recommend the all-new 2006 Infiniti M and think it’s the best choice of any luxury sports sedan between $40,000 and $50,000. Check one out if you’re considering a BMW 5 Series, Acura RL, Audi A6, Mercedes-Benz E-Class, Lexus GS or others in this model segment.

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