Don't let the Acura's fourth-place ranking fool you. The new CL Type S is a supremely confident luxury coupe that provides an amazing amount of feature content while retaining a very reasonable price tag. Considering that it finished only three points behind the $50K+ Mercedes in its first year out, we would call the new Type S a very promising start.

With a price just barely cracking $32,000, the Acura easily takes low-buck honors in this test. Even with its bargain basement sticker, the CL Type S comes so well equipped that it offers only one optional feature — a DVD-based navigation system.

In the hardware department, the Type S packs a 260-horsepower VTEC V6 under the hood, making it one of the most powerful six-cylinder engines available anywhere (other than Acura's own NSX). The Type S would have easily taken the top spot in the horsepower category were it not for a scheduling snafu that lumped a hulking Mercedes V8 into the test.

Like the Mercedes, the Acura makes use of a five-speed SportShift automanual transmission that allows drivers to either drop it in "D" and let the car do the dirty work, or shift manually, should the mood strike them. The manual control is a nice gesture, but like so many other similar setups, it eventually leaves you aching for a clutch pedal and the surefire control of a standard gearbox. Braking hard into a tight turn, a tap of the shift lever in SportShift mode results in a lurching downshift that throws off any attempt at a smooth transition through the apex. Manual upshifts happen too slowly and without enough punch to make them any more usable than what the standard shift mode can muster.

In fact, the automatic is quite impressive when left to its own devices. Leave it in drive and the Acura's transmission allows the engine to scream right up to its redline where it makes strong, positive shifts. We marveled like kindergarteners every time the motherly coupe barked its tires shifting from first to second.

The Acura's tire-burning ability is testament to the power of its high-tech V6. It has a full 35-horsepower edge over the BMW's new 3.0-liter engine and even bests the Volvo's turbocharged unit by a healthy 24 ponies. There's plenty of torque on tap as well, with all 232 ft-lbs. of torque available by 3,500 rpm. Track testing bore this out, as the Acura placed high in nearly every category, posting a zero-to-60 mph time of 6.6 seconds and turning in a respectable sub-15-second quarter-mile time of 14.94 seconds.

In day-to-day driving, the 3.2-liter six is docile and quiet despite a low-restriction exhaust tuned for a fuller sound than standard CLs. Most editors found the engine surprisingly strong off the line, with a good solid pull to its 6,900-rpm limit. The very un-Acura-like roar of the engine was a little much for a few of our drivers, but they admitted to being a little more surprised than annoyed.

In addition to the class-leading engine, Type S CLs also get a sport-tuned suspension that employs stiffer springs, revalved shocks, and a thicker antiroll bar in the rear for better body control. Larger 17-inch wheels wearing 215/50R17 tires provide additional grip and a Vehicle Stability Assist system stands in as a backup should you get a little ahead of yourself. All CLs benefit from four-wheel disc brakes with ABS, while Type S models get additional help from a four-channel system that can sense high cornering forces and adjust pressure accordingly.

Unfortunately, our Acura test car didn't want to cooperate in the braking department. After every editor complained of excessive pulsing and shuddering under repeated heavy braking, we brought our tester to a local dealer for inspection. They checked the rotors and found nothing out of recommended specs, leading us to ponder whether or not we really had a one of a kind problem or the CL's brakes just weren't up to the task. Knowing Acura's reputation for high quality componentry, we leaned toward the former, but it still suffered when it came to evaluation points.

Aside from the less-than-confidence-inspiring brakes, the Acura proved to be a surprisingly capable partner on winding roads. Torque steer was rarely noticeable and despite its supple ride, the chassis displayed very little roll in tight corners. A few editors noticed that it felt bigger than it really was, possibly a consequence of its substantial weight (heaviest of the four).

Although our CL was blessed with a full array of luxury appointments, the interior of the Acura just doesn't stack up against the slick designs of the Europeans. With black leather seats, black wood trim, and black plastic dash panels, the Acura isn't the most uplifting place to spend an afternoon. Switchgear borrowed from less expensive Honda cousins didn't exactly help convey an upscale image, and more than one editor suggested that it was obvious where the cost cutting had taken place.

The overall design reflects typical Japanese style, with easy-to-read gauges and a relatively uncluttered center stack. The most common complaint centered upon the integration of the climate controls with the navigation screen. Although rather trick and fun to manipulate, using a dash button to adjust the temperature and a screen display to change the airflow settings isn't exactly what we would call intuitive.

Front seat comfort was on par with the other competitors, even scoring a perfect 10 from one editor. Solid side bolsters and soft leather were most often cited for the seat's agreeable nature, but that same softness translates into an insecure feeling during athletic maneuvers. Rear seating was easily accessible with the standard power entry mechanism that automatically slides the front buckets forward upon entering — a nice touch. Like most of the other vehicles, legroom was limited, but the contoured seats provided adequate back and thigh support for those forced to endure any prolonged rear seat banishment.

We found the navigation system easy to use, with detailed maps and a brightly lit display that didn't require looking completely away from the road to see. Other highlights included the six-disc in-dash CD changer that made changing discs a breeze, and a handy 12-volt power outlet inside the center console, perfect for keeping a cell phone charged and still accessible.

There wasn't anything that we really disliked about the new CL. Its low finish was more a consequence of the fact that there wasn't anything that we truly loved about it either. The styling is handsome, but unassuming. The interior is functional and comfortable, but lacks the aura of upscale luxury. Driving one is always relaxing and reassuring, but never unexpectedly dynamic. If you're looking for a coupe for around 30K, you would be hard pressed to find anything better, but if you can afford a little more and you're looking for the most exhilarating driving experience possible, keep reading.

Second Opinions

Editor-in-Chief Chris Wardlaw says: With plenty of power, gobs of grip, a roomy and comfortable cabin, and a prodigious list of standard features, the Acura 3.2CL Type S makes a strong argument for saving several thousand dollars over the other entrants. Problem is, the cost cutting that allows the CL to meet its dramatically low price point is all too obvious inside the car and underneath the sheetmetal. The Acura's interior displays glossy plastics, obviously fake wood and poorly finished switchgear. Luxury coupe buyers be warned, the Type S rides, and, under duress, shifts, harshly. However, those looking for the ideal bang-for-the-buck compromise, in terms of both performance and features, should investigate this impressive Acura.

Associate Editor Erin Mahoney says: When pushed in the canyons, the CL quickly lost the appeal it had managed to maintain on the highway — formerly confident brakes overheated and shuddered, tires began to slide and squeal — the steering, however, was consistently well weighted and communicative. The CL is full of trade-offs. Its significant feature content and low price tag may be enough to woo some buyers, but for those who crave consistently excellent performance and impeccable build quality, it most definitely falls short of the pack.

Associate Editor Liz Kim says: The CL is by far and away the cheapest vehicle, yet provides the most feature content. For those who aren't willing to part with their hard-earned cash willingly, this makes a good compromise. However, let's pretend that all of these vehicles were priced equally across the board. How many people would choose the CL Type S over its European competitors? I'm willing to bet that very few would.