Zephyr provides good passing and merging power, but lacks the around-town punch of an Acura TL or Lexus ES 330. Too often, it requires heavy-throttle application in routine driving. An AWD MKZ delivers plenty of ready power for most any situation-confidently strong for highway passing and merging. In either installation, the smooth, responsive six-speed automatic makes the most of available power, but a manual-shift mode would be helpful, especially for hilly terrain. Fuel economy is so-so. A test Zephyr averaged 20.5 mpg in mixed city/highway driving. Lincoln recommends regular 87-octane fuel for either engine. Lincoln tuned the Zephyr's suspension to favor ride over handling. Though not quite as isolated from minor impacts as an ES 330's, it's smooth and composed, with little float or wallow over highway swells. The MKZ provides an impressive blend of firm control and bump absorption, taking highway-speed dips and humps with only a trace of wallow/float. Not as sporty as a TL, the Zephyr is a good match for Lexus' ES 330. Steering in both the Zephyr and MKZ is precise, but a bit overassisted for a somewhat artificial feel, coupled with isolation from the road. Some noseplow may be noted in sharp, fast turns, but no undue body lean. All-wheel drive in an MKZ quells most torque-steer and furnishes secure all-weather traction. A wide turning circle makes tight maneuverability a chore. Unavailability of an antiskid system is a deficit in this class. Road noise and wind rush are well muted in the Zephyr, though an ES 330 is quieter overall. The Zephyr's Lincoln-tuned V6 is more refined-sounding at full throttle than the same engine in a Fusion or Milan. Quietness just may be the MKZ's defining asset. Wind is hushed even at 70 mph, and tires are heard only on the coarsest surfaces. The 3.5-liter V6 emits a pleasant hum while cruising, but growls during rapid acceleration. Zephyr gauges are large and easy to read. Look-alike climate and audio controls require familiarization, but are logically located. Switchgear responds with positive, quality feel. In the MKZ, the squared-off Lincoln-retro dashboard shape, minor rearrangement of controls, and some upscale materials help distinguish the interior from Fusion/Milan. Unfortunately, the MK retains its siblings' hard-surfaced center console, button-rich, low-set climate-system panel, plus an awkward-to-reach turn-signal lever. The navigation system's controls are small and poorly marked. Cabin materials and assembly quality impress on the whole, though there's no abundance of soft-touch dash or door panels. Six-footers get ample front head and legroom, though the sunroof housing limits head clearance. Seats are a rewarding blend of soft padding and comfortable backrest contours, tempting for long trips; but the cushion is too flat and yielding to provide the best support in turns. High-set seats combine with a low dashtop and low windowsills for fine outward views. Rear headroom is adult-adequate, coupled with good toe space. Knee room is tight with front seats more than halfway back, but the seat is firm and nicely contoured. Relatively long doors ease entry/exit, but can be a hassle in close quarters. Though usefully cubic-shaped, trunks lack height for tall boxes. Like Fusion/Milan, they use a cut-rate, cheap-feeling, felt-type liner. The trunklid's strut hinges do not intrude. Small bins and pockets limit total cabin storage space.

Value for the Money
Acura's TL is sportier and the Lexus ES 330, which Lincoln targeted with the Zephyr, is more refined. Still, with its smooth ride and upscale appointments, Lincoln's appealingly-priced newest model serves as an appealing first rung on the luxury ladder. As a premium midsize sedan that tilts toward comfort rather than sportiness, Zephyr's MKZ successor aims even more squarely at Lexus. And it's a good match for roominess, quietness, and overall performance, augmented by available all-wheel drive. Yes, an ES is not only more refined, but has a more established reputation for reliability. But Lincolns cost considerably less secondhand. Absence of an antiskid system, though, is an embarrassing omission in the premium midsize car category.