A ROSE IS A ROSE; TSX stands out in its field.

How appropriate that at least one Acura dealer out there surprised a customer by presenting her with flowers upon delivery of her new 2004 TSX. Whether the bouquet was roses or not is immaterial- in this case the car is the rose, by whatever brand name the Japanese automaker decides to stick on its decklid.

In the TSX, U.S. buyers finally get a car based on the non-U.S. Honda Accord, the smaller, narrower, sportier Euro-Accord that debuted in late 2002.

As an Acura, TSX gets all the refined appointments and sporting character we've come to expect from Honda's luxury lineup, backed by Honda reliability and precision build quality, all wrapped up in a Euro- performance package. Standard luxury goodies covered by the $26,990 base sticker price include perforated leather seats and leather-wrapped steering wheel with remote audio and cruise controls, power sunroof, a 360-watt audio system with eight speakers, dual-zone climate control, power windows and door locks and keyless entry. Toss in the optional Acura navigation system with voice recognition as the only option for $2,000.

TSX's only engine is the 2.4-liter, 16-valve, dohc i-VTEC aluminum alloy four-cylinder, rated at 200 hp at 6800 rpm and 166 lb-ft of torque at 4500 rpm. The lack of a V6 engine option was actually a draw for most buyers, who saw the four-cylinder as more than powerful enough while also offering better fuel economy than a six.

Transmission choices include a close-ratio six-speed manual or a five-speed automatic with an autostick. Four-wheel independent suspension, four-wheel antilock disc brakes, stability control with traction control, rack-and-pinion steering, and 17-inch alloy wheels fitted with V-rated all-season performance tires complete the package.

We raised an eyebrow when Acura suggested competition for the front-drive TSX would come not just from front/all-wheel-drivers like Audi A4, Volvo S40, Volkswagen Jetta and Passat and Nissan Altima, but also from rear-drivers like BMW 325, Lexus IS 300 and Mercedes-Benz C-Class. Turns out Acura's assessment was spot-on ...