The CL shares mechanical components with Acura's mid-size TL near-luxury sedan, but none of the TL's body panels. The coupe is lower, with a longer hood and shorter rear deck than the sedan.

Measured by finish quality, the 3.2 CL is a gem. Panels and seams on our test car matched flawlessly, and the paint had a deep luster.

The CL follows Acura's proven chassis layout: front-wheel drive with wishbone-type fully independent strut suspension and disc brakes at all four wheels.

Structural enhancements inside the CL's body shell are designed to reduce noise, vibration and harshness. There's a fiberglass liner under the hood, asphalt sheeting in strategic areas around the cabin and electrically controlled hydraulic engine mounts that vary dampening rates at different engine speeds. Even the new glass in the moonroof contributes to a quieter interior. Acura's engineers claim the 3.2 CL is quieter than the Volvo C70, Mercedes-Benz CLK.

Type-S gets larger 17-inch aluminum wheels with Michelin all-season tires. Its springs and shock absorbers are stiffer than the standard CL's. Acura's Vehicle Stability Assist system, exclusive to the Type S, automatically applies the brake at one corner to tighten the trajectory of either the front or rear end in skid-inducing driving conditions.

Both CLs feature a five-speed automatic transmission with a sequential shift slot that allows a driver to manually click through the gears. A manual transmission will be available on 2003 models.

Every CL comes with features that aren't always expected below the $40,000 barrier. Both front seats feature seat-position memory; the mirrors are linked to this system as well. All CLs have heated front seats, a sunroof, Xenon headlamps and a six-disc, no-magazine in-dash CD changer.