They call the new Acura 3.2TL sedan a "near-luxury" car. However, amidst the awesome beauty of snow-capped mountains and pristine lakes and the opulent chateaux that are Whistler, British Columbia, this car emits pure luxury.

When Acura entered the U.S. in 1986, it became the first Japanese luxury car on the market. When members of the American press entered Canada in late August, 1998 to get a first look at the 1999 3.2TL (Touring Luxury), Acura introduced the car as a "near-luxury sedan." The term "near-luxury" or "entry-luxury" is relatively new in the automotive glossary. Generally, it refers to a vehicle with luxury trappings and a price around $30,000.

Recently, the "near-luxury" marketplace has overflown with entries -- the BMW 3-series, Cadillac Catera, Mercedes C-class, Lexus ES300 -- and the list is growing. The TL first entered this arena in 1995 replacing the Vigor. The car was presented with a base 2.5-liter engine and an optional 3.2-liter V6. The TL also announced Acura's new alphanumeric designations. The CL, the SLX, the NSX and the RL are now prominent among the current Acura line-up. The new TL, available only as a 3.2-liter V6, has an abundance of standard equipment and is priced substantially below its predecessor.

Vehicle Type: five-passenger, four-door mid-size sedan front-wheel drive

Base Price: $27,950; $29,950 with Navigation System

Engine: 3.2- liter, SOHC, V6 , 225- horsepower

Transmission: 4-speed automatic transmission w/Sequential SportShift system

Fuel Economy: 19 mpg city/27 mpg highway

Buyer Demos: age 35-45; household income $100,000; 60% male/40% female