The TL is Acura's upscale offering based on the popular Honda Accord platform. For 33K, you get a stylish sedan with superb interior quality and a choice of a 6-speed manual or a 5-speed automatic transmission. For performance enthusiasts, the TL's 270 bhp engine provides lots of power. The quality 5.1 audio system is a unique value for a luxury car in this price range. Over all, the TL is an excellent value. The one suggestion for improving this vehicle would be the addition of an all-wheel drive option to manage the power.