This hotly contested segment has two clear benchmarks; the Acura TL and Lexus ES 300. Both succeed in blending comfort, style, luxury, and sport into an efficient package at an affordable price. ES 300 offers a little more luxury and TL, with it's Type-S, a bit more sport.

We Recommend the sporty and Euro-flavored BMW 3-Series as a rear-drive alternative. The "3" has enough bodystyles and engine choices to suit anyone. At the other end of the near-luxury spectrum is the posh and comfortable Buick Park Avenue--an old-school luxo-cruiser from Detroit.

Buick has released details on the 2003 Park Avenue Ultra--and that model only, suggesting the non-supercharged version is being scratched. Buick observes its 100th anniversary in 2003, and the latest Ultra follows the '03 LeSabre Celebration Edition as a centenary observance. As such, it borrows a few cues from the make's styling past, most notably the once-familiar front-fender "portholes", which here are functional, helping the supercharged V6 run cooler for better performance. The engine itself, however, is essentially untouched. So is the basic package, but the interior is upgraded with "Polished Walnut Woodgrain" appliques. Other changes include standard 17-inch chrome wheels (up from 16s on the '02), specially tuned Gran Touring suspension, and a new grille insert composed of thick and thin vertical bars. The '03 Ultra begins production in September 2002, so sales will likely start in late October or early November.

These changes should carry Park Avenue through 2004 or '05, after which it disappears. General Motors is weeding out underperforming models, and Park Avenue has done great business in a long time. Indeed, sales dropped 23.5 percent in calendar 2001 following a 25-percent decline the previous year.

Park Avenue is expected to be replaced by something like the extravagant LaCrosse concept seen at year-2000 auto shows. A pillarless "hardtop" sedan without middle roof posts, it looked like a 2-dr coupe, but had small rear-hinged back doors to assist rear entry/exit. The concept's most unusual aspect was a rear end that could be converted from a regular trunk to a pickup-style cargo box. It's unclear whether these and other features, including the LaCrosse name, will make it to the showroom.

Meantime, Buick has axed plans to offer a two-seat luxury convertible based on the 2001 Bengal concept, a name referencing golfer and Buick pitchman Tiger Woods. Bengal drew much interest, sporting a supercharged 250-hp 3.4-liter V6, a prototype 6-speed automatic transmission, numerous electronic widgets, and "retro modern" styling. But General Motors management concluded the interior package needed a redesign to provide acceptable room and comfort, and decided it wasn't worth the expense. Too bad, because with total sales on a steady slide--down 7.5 percent year-to-year in 2001 alone--Buick needs a showroom draw for younger buyers, yet no such car is on the horizon, now that Bengal has been scrapped.