This hotly contested segment has its benchmark in the Lexus ES 300. It blends comfort, style, luxury, and sport into an efficient package at an affordable price. ES 300 manages to offer a little more luxury than others in the class.

We Recommend the Acura TL, Audi A4, and new Infiniti G35. All offer comfort, speed, and nimble handling at attractive prices. The sporty and Euro-flavored BMW 3-Series is Recommended 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.

A fully redesigned TL is coming for 2004, predictably on the new-for-'03 Honda Accord platform. The Acura will remain sportier and better-equipped than Accord, but the '04 should have a new look all its own. We're hoping for better eye candy than the outgoing design. A 3.4-liter V6 with around 280 hp will likely replace today's 225/260-hp 3.2, also to give the upscale TL more "image distance" from the mass-market Honda. Another rumor says all-wheel drive will be an option to front drive. We'll have specifics soon, so keep checking back with us.

TL sales dropped 12.5 percent in calendar 2002, the first year-to-year decline for this model since its 1999 redesign. We'd expect another modest loss for 2003 as dealers deliberately "sell down" existing inventory in preparation for the '04s.