So here we have it, the victor of our nine-car comparison extravaganza. We were all taken aback by the Acura TL Type-S' high placement; we knew that it would do well, we just didn't know it would do so well. But when the bazillions of numbers were crunched, we had a winner, albeit by the wispiest sliver of a margin: half a percent.

Ultimately, it came down to the question of price. The TL, equipped with the only option available, the navigation system, was the second least expensive vehicle in the test, a mere $330 more than our last-place finisher, the Mazda Millenia S. In all other categories, the Acura trailed the BMW, but, ultimately, its price advantage created an insurmountable hurdle which nudged it over the obvious choice. It simply made us an offer we couldn't refuse.

But don't take this to mean that having the Acura as the winner is tantamount to putting Fredo in charge of the Corleone family. The TL is an excellent vehicle on its own, and very few drivers begrudged its victory. Introduced in 1996 as a replacement for the Vigor, it was, as it is now, based on Honda's global midsize platform, even with its 1998 redesign.

To quantify its Type-S performance badging, the intake and exhaust of the TL's 3.2-liter V6 was fiddled with to make 260 horsepower and 232 foot-pounds of torque, the most powerful of the class. Not only did it provide the quickest 0-to-60-mph time of 6.6 seconds, it also tied with the BMW for a quarter-mile time of 15.1 seconds at 93.6 mph. Its bellow accentuated the press of the throttle, and its off-the-line power was potent enough to chirp the tires every time, but power delivery wasn't as smooth as in the European cars.

Acura engineers also stiffened the front and rear springs and shocks and increased the stiffness of the rear antiroll bar. It wasn't enough to prevent after-dip bobbing on the freeway, but we certainly noted that body roll was lessened compared to the regular TL. Overall, we got a sense of a taut, controlled ride, exhibiting competence in all driving conditions except for the most rigorous ones. For a fairly heavy car of 3,553 pounds, the front and rear double wishbone suspension managed the weight exceedingly well. While the car wasn't as eminently tossable in corners as the Lexus or BMW, Senior Editor Brent Romans concluded that "For dual purpose usage, the TL Type-S is the best driver in the group."

The Type-S' steering was tightened, too, a good thing since one of our complaints about the regular TL is its overboosted rack. It still lacks the telepathic qualities of the 330 or the IS 300, and oftentimes torque steer, that hobgoblin of front-wheel-drive cars, invaded true point-and-shoot directness. Most of our drivers noted that turn-in isn't as quick as with some of the others in the test, requiring mid-turn steering corrections on switchbacks.

The package rides on 215/50 Michelin Pilot HX MXM4s mounted on 17-inch wheels, which howled excessively at low and moderate speeds. They provided plenty of grip, although one editor mentioned that 225s would be more fitting for a 260-horsepower car. Halting the car is a four-disc setup with ventilated rotors on the drive wheels.

Braking left itself open to criticism, with nearly all of our editors finding that it lacked pedal feel and felt weaker than need be. This is substantiated by performance track numbers of 129 feet needed to stop from 60 mph, one foot less than the worst performer. We've noticed lately that many Honda products in our comparison tests (save for the precocious S2000) have shown undistinguished performance in terms of brakes; they come in mid-pack or closer to last. Have we found Honda's Achilles' heel? However, we were mollified by the inclusion of Vehicle Stability Control (VSA) with the Type-S package.

What most editors consider to be a weakness is the Acura's exterior styling, earning average scores of 6s. It lacks the assertive, distinctive lines of some of the other beauties in the test, but overall, it's a clean, cohesive design. The twin tailpipes perk up the derriere, but most preferred the grouped twin exhaust outlet of the BMW.

Inside, standard perforated leather covers the seats, but we could see how Acura undercuts its competitors by the quality of the materials. Many found the profuse use of wood-patterned plastic aesthetically offensive, and the decal labels on some switches and glossy plastics used for the area surrounding the vents screamed "Honda Parts Bin!" The steering wheel tilts but doesn't telescope, and only the driver-side window is auto-down. For the other panes of side glass, as well as the sunroof, you'll just have to keep your finger on the switch instead of the steering wheel. No head protection system exists, even as an option, and you don't get a full-sized spare tire. Most of the switchgear was affixed with enough care and attention that we knew we were driving a Japanese car.

The only option that Acura offers is the DVD-based navigation system, which is easy to use, but lacks the gee-whiz factor of Infiniti's pop-up display system. Standard are seat heaters and heated mirrors, xenon headlamps, as well as the excellent and much-appreciated in-dash six-disc changer.

The Acura is one of the biggest cars in the test; at 192.5 inches, it's 16 inches longer than the BMW, the shortest. Accordingly, there's goodly enough room for passengers, although the Lincoln, Cadillac and Infiniti excelled in this regard. Rear-seat passengers found space to be average, with enough headroom and 35 inches of legroom tolerable enough for comfort, but missed having headrests.

It also provides the second deepest and largest trunk of the group with 14.3 cubic feet of cargo space, with the DVD navigation machine appropriately mounted at the top of the trunk. The TL comes with a ski pass-through, but its Honda lineage is apparent in the gooseneck hinges. A cargo net and storage bins organize your belongings, and a large opening facilitates loading and unloading of cargo.

The 2002 Acura TL Type-S is an all-around solid car, with no deficiencies anywhere, but elicits explanations of compromise in both directions. It's not the most luxurious vehicle, nor is it the sportiest. The BMW and Lexus provide greater visceral thrills, and the BMW, Mercedes and Volvo are more luxurious.

But dollar for dollar, it offers a terrific value, and unless you're a die-hard driving enthusiast or you hale from an old-world aristocratic clan with a penchant for opulence, we'd have no trouble recommending the Acura TL Type-S as the best entry-level luxury sport sedan.

Second Opinions:

Senior Road Test Editor Neil Dunlop says:
Many of my fellow editors raved about this car, but I couldn't see what all the fuss was about. Sure, the all-aluminum 3.2-liter 24-valve VTEC V6 produces a whopping 260 horsepower, but the ripping starts seemed to give way to lackadaisical power delivery as the engine moved through its powerband. And the five-speed automanual transmission was at times too eager to upshift and at other times seemed reluctant. The SportShift function allowed for greater control, but the TL's shiftgate is one of the most confusing layouts I've ever seen. Combined with the special red-lettered "Type-S" shift knob, the shiftgate may look cool, but it's way overdone.

The steering and suspension seemed light and not terribly communicative. However, what they lacked in road feel they more than made up for in decisiveness and handling. The 3.2 TL does not balk in the twists, but revels in hard driving. But how much of your driving is performed at this level?

The Acura's wedge-like body shape lends it an aggressive element, otherwise it's pretty pedestrian in its typical sedan-ness. Like if you asked a kid to draw a car, this is what they would come up with.

Inside, I still couldn't muster any enthusiasm for the TL. The seat bolsters provided good lateral support, but the chair back gave way when pushed upon hard. And, overall, the perforated leather seats are not shaped enough to qualify as sport seats. In addition, the rear seating is tight. Headroom is limited due to the body's wedge shape and the seatbacks don't fold down for long cargo.

Switchgear quality is sufficient. The climate controls are as simple as it gets, and the instrument cluster is attractively metal-faced. However, there's ugly black and gray wood trim all over the cabin that needs to go. Fake carbon-fiber patterned plastic would look much better and make more sense in this modern machine.

Senior Editor Brent Romans says:
As paid professionals, we editors at Edmunds.com always strive to be as objective as possible when it comes to reviewing cars. Comparison tests are perhaps the ultimate expression of that objectivity, as editors' personal biases are balanced out and statistical scoring (such as performance and price) plays a large role in determining the winner. Which makes me all the more happy to see the Acura TL Type-S end up on top.

Why? When I go home at night and take off my Edmunds thinking cap, I'm a fan of Honda. The company has a strong vision and an admirable desire to push technology to its limits. It is active in nearly all types of motorsport and builds products ranging from lawnmowers to sport bikes to world-class sports cars.

Speaking of which, the TL's output of 260 horsepower is only 10 less than what the early '90s Acura NSX produced. Combine that engine with a solid chassis, a high count of luxury features and a budget price, and you've got your winner.

Editor-in-Chief Christian Wardlaw says:
This is a car every buyer in this segment should at least drive before making a final purchase decision. Like other Honda products, it doesn't necessarily excel in any given category, but it scores high enough across the board to be quite appealing. At less than $34K fully-loaded (just $32K if you skip the navigation system), it cannot be beat when factoring in feature content and performance for the price.

The Type-S, despite its front-wheel-drive configuration, is genuinely fun to drive. It grips the road well in both the wet and the dry, and accelerates with verve. So much power is on tap that it's extremely easy to engage the traction control off the line. Acura's SportShift transmission works well enough, and the gate is on the driver side, within easy reach. But the main gate, which twists back and forth between gears, makes it hard to shift smoothly. As far as I can tell, the brakes on this car are superior to those on the CL Type-S we tested a few months ago, the steering light enough for the luxury portion of the equation and incorporating enough road feel to satisfy enthusiasts. Ride quality is quite good, too.

Inside, it's too easy to see the cost-cutting that keeps this Acura's price low, from the sticky labels for some switches to the sunroof that fails to open with a touch of the button to steering wheel controls that aren't lit at night to overhead grab handles that don't thwap back against the headliner when they are released. But all the luxury basics are in attendance, from seat heaters to Bose audio. The car is quite comfortable, easy to see out of and easy to drive.

Finally, this car takes too much heat for looking dull. I think this is one sharp-looking car, and not just because of its angular lines. From the sexy twin exhaust outlets to the bold five-spoke wheels to the newly aggressive front styling, the TL is cohesive and attractive. Inside, the TL exhibits more clutter than is usual for a Honda product, but the cockpit-style dash and three round gauge binnacles make sure you aren't going to mistake the TL for an Accord.

If the 3 Series didn't exist, this would be my favorite.

Stereo Evaluation - 2002 Acura TL Type-S