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Acura promised that its 3.2 TL sedan was designed to deliver luxury as well as performance.

Luxury it delivered–not in large doses, more along the lines of just enough amenities to pamper you sufficiently that you wouldn’t think you had just bought a Honda Accord sedan. But it delivered.

As for performance, let’s just say the 3.2 TL seemed to react quite well to pedal input, but it wasn’t until the new 3.2 TL Type-S was added for the 2002 model year that you realize just how spirited the sedan derived from the Accord platform could be.

We tested the new ’02 3.2 TL Type-S, which comes with a livelier, 260-horsepower rendition of the 3.2-liter, 225-h.p. V-6 in the regular TL. The 3.2-liter in the Type-S is teamed with a 5-speed automatic with SportShift, which allows you to shift through the gears without playing with a clutch pedal. The 19 m.p.g. city/29 m.p.g. highway rating is impressive, especially with gas prices rising.

The 3.2 in the Type-S is alert and quick. Nearly beat the young lady off the line in the Mitsubishi Eclipse with Wisconsin plates at the coin basket on the Tri-State Tollway. Would have taken her if she didn’t have a rolling start by failing to stop to pay the 25-cent toll. Not the TL’s fault. Hmm. She “won” a quarter.

But we digress.

The 3.2 TL Type-S (Horrible name, by the way, since in addition to being too long and confusing, it sounds much too clinical and more apropos for a prescription drug) not only benefits from a livelier engine, but also from inheriting the Acura Vehicle Stability Assist (VSA) system from the Acura CL Type-S coupe, which got it in the 2001 model year.

In the muscle car days of the industry, horsepower took precedence over handling. Thankfully, engineers have put more of a premium on systems that keep the wheels on the road.

VSA provides control in acceleration, cornering and sudden avoidance maneuvers.

Sensors monitor for understeer or oversteer and automatically apply brakes to either front wheel and/or regulate the throttle if necessary to prevent a slip or skid.

For those who choose to play and find a remote area to drive aggressively through a series of twisties, VSA can be disabled with a dash switch.

The Type-S also offers sport-tuned suspension; all-season, high-performance 17-inch radials on alloy wheels, four-wheel disc brakes with anti-lock; and traction control as standard.

Very precise, very nimble handling along with firm enough ride without being harsh. While the TL owes its heritage to the Accord, the Type-S is a most distant cousin.

The TL is what’s called a “near luxury” sedan in the industry, meaning you get lots of comfort and convenience while the sticker stays away from $40,000.

Acura says it added an S-Type for 2002 for a touch of sportiness and to put some “soul” in its sedan. Acura also says that while the to p-of-the-line 3.5 RL sedan is aimed more at older drivers who enjoy riding, the 3.2 TL is aimed more at younger drivers who enjoy driving.

The Type-S is designed to attract some of those who’ve wandered off to BMW showrooms in search of a 3-Series.

The Type-S comes with dual-stage air bags whose deployment speed is based on speed of impact; driver and passenger air bags; leather-trimmed seats; automatic climate control with micron air filter; Bose AM/FM/cassette with six-disc in-dash CD changer and steering wheel audio controls; eight-way driver and four-way passenger power seats; power windows/mirrors (heated)/door locks; and power tilt/slide moonroof.

Base price is $31,230. The only option is a navigation system at $2,000, which might come in handy if you travel a lot to unchartered territory. But you can buy a lot of maps–and gas–for $2,000.

Navigation systems often are sold in the belief that the older you are, the more you need one.

t, a University of Michigan study (Cars, March 22) found that the older you are, the more confusing a navigation system becomes and the harder it is to use–even if you pull off the road and park when trying to program it.

As long as it’s come time to gripe, there are two other Type-S annoyances.

One is the typical low-to-the-ground stance so common in Acura and Honda cars, which contributes to above-average road manners but means you are looking up to other vehicles. The other is that though the TL has been redesigned, whoever wielded the blades over the clay model was conservative. The TL attraction, in other words, is mostly on the inside.