My uncle has a 3.2 TL, bought new, now has 80,000 miles on it. He says it is by far the best car he has ever owned, and he has owned more than 30 cars in his driving career. I drove it when he first bought it - very fast, very comfortable, will cruise at illegal speeds all day in comfort, every option is standard except the nav. system, steering is nicely weighted, it has a steptronic - type transmission that is easy and fun to shift, brakes are ok, handling is tuned for a sporty feel - but it is front wheel drive, so it understeers. The only problem he's had are warped brake rotors and a transmission seal leak - both fixed under warranty. He likes the Acura so much that he is going to keep it, and he has never kept a car over 2 years. I think the 3.2 TL is a great value, probably for 90% of the target market, it is perfect. However, it is no BMW.