SHARPER IMAGE; Acura's BMW chaser gets sportier and plusher.(News)

Byline: BILL McGUIRE

"We wanted to put a sharper point on the pencil,'' says Honda executive vp Tom Elliott. For the 2004 iteration of the Acura TL-introduced in 1995, revamped in 1999 and now in its third design cycle-the goal was to steer the plush front-drive sedan closer to the sport side of the sport-luxury equation. Buyers in the $30,000 near-luxury market are growing younger, says Elliott, from early 50s to late 40s in age, and looking for more performance to go with the pampering.

How serious are the new TL's sporting intentions, or are these merely sporting pretensions? Well, for one thing, this is the first TL to be offered with a manual transaxle. It is a close-ratio six-speed, with a limited-slip differential as standard equipment. Of course, the five-speed Sport Shift automatic is also available. (Acura says about 15 percent of buyers will opt for the stick.) Next, in calibrating the TL's driving characteristics, project engineers chose as their competitive benchmark the BMW 530i. Tough benchmark.

The previous TL was offered in two versions: a 225-hp base model and a sport-ish Type-S with 260 hp. When the new TL hits showrooms Oct. 6, there will be but one model; the Type-S will be no more. But that's okay, because the TL has 270 hp (via a 24-valve, 3.2-liter V6). While Honda no longer dominates F1 every time it bothers to show up, the company still builds some of the sweetest street engines around, and the most advanced. This one uses a two-stage intake tract and Honda's premium three-rocker VTEC variable valve timing system to provide sound and seamless power throughout the range with either the automatic or manual transmission.

The previous TL's clean if nondescript lines have been sharpened, edging toward the Cubist trend in exterior surface development. We'll see if it stands out from the herd any more or less than the previous look.

The TL's cabin is slathered with entertainment and convenience features, nearly all standard. Most notable is the eight-speaker, 225-watt DVD-Audio system, incorporating a six-disc changer, cassette player ...