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Sometimes it only takes a tweak here and there to silence the critics.

Take the Lincoln Zephyr, for example.

If you listened to consumers, the 2006 model needed a little more potent engine, all-wheel-drive for the Snow Belt and a little fancier front end in keeping with Lincoln’s luxury image.

Ford listened, and for 2007 a 3.5-liter, 263-horsepower V-6 replaces the 3-liter, 221-h.p. V-6, all-wheel-drive is optional and the front end looks more fashionable.

But, rather than stop there, the folks from Lincoln also changed the name to MKZ.

Zephyr is historically significant because it first appeared in 1936 as an entry-level luxury sedan to get people into the Lincoln lineup.

Odd how sometimes Ford worships history, other times laughs in its face. The Lincoln folks insist that those who buy luxury cars feel more at ease referring to their possessions by letters than by names. It adds to the mystique.

Lincoln is going to refer to everything it offers in the next few years as the MK this or MK that. Though we’re not fond of such silliness, Cisco Codina, head of sales and marketing for Ford, was beaming ear to ear over the reception the MKZ has been getting at the Detroit Auto Show despite the gripes that letters are confusing.

“It’s because people like you have written about the MK names that consumers are growing familiar with it,” he said, having the last laugh.

Whether Zephyr or MKZ, it’s still the entry-level sedan to bring folks into the Lincoln brand for about $30,000.

Maybe the reason Lincoln went with initials is that MKZ competes against the CTS from Cadillac. When you see the new 2008 CTS at the Chicago Auto Show next month, you’ll realize Lincoln needs more than initials to compete.

The CTS sports the front end from the concept Cadillac Sixteen of a few years ago–MKZ, of course, doesn’t. Rather, it offers what it calls a more refined interpretation of Lincoln’s traditional waterfall grille. You may know it better as a collection of vertical chrome strips. Whatever, it looks nice.

But, as noted, Lincoln paid attention to what consumers told it and made some appreciated changes for 2007.

In fact, skeptics who didn’t take Mark Fields, president of the Americas for Ford, seriously when he vowed more than a year ago to listen more closely and respond more quickly to consumer feedback are being proven wrong.

Actually, Ford wasn’t totally unresponsive in the past. If consumers didn’t like something about the car, there was a chance it would be changed at midcycle freshening three years or so down the road. But it was more likely the change would wait until a complete redesign in five to six years–if that.

In chatting with Fields and Codina, the Ford executives pointed out that such a delay created more problems. It gave folks five years to stew over the feature they didn’t like. And, more than stew, they spent those five years telling friends, relatives and co-workers about it.

So most folks found it easier to switch to another brand than stew.

That’s why, Fields said, the Ford Five Hundred, which bowed for the 2005 model year, will get a more powerful engine as well as a more fashionable front end borrowed from the popular Fusion sedan. It arrives this summer as a 2008 model.

And it’s the reason the midsize Fusion sedan that was new for 2006 made side-curtain air bags standard for 2007.

Having tested the 2006 model, we found the MKZ engine upgrade much welcomed. The 3.5-liter V-6 with 6-speed automatic whisks you away from the light or down the merger ramp or into the passing lane with much more speed and authority than before.

One suggestion, however. Maybe it was just our test car, but engine/transmission roar that would be acceptable in a high-performance Ford Fusion SVOisn’t in a car carrying the Lincoln badge.

Lincoln needs to invest a few more dollars in insulation under the hood and along the firewall between engine and cabin. That’s odd, because when we drove the car under its Zephyr identity, we noted how added insulation and thicker windows had kept noise from filtering into the cabin.

We tested the MKZ with its newly available AWD, much appreciated when dashing through the snow in the winter or handling heavy spring rains.

Lincoln tuned the suspension for softer, more refined, boulevard ride in keeping with the luxury image. So it’s soft enough to absorb any bumps or lumps in the pavement without being too cushy and floating where it wants and when.

The 17-inch all-season radials with a wide and stable footprint also help. Body lean is held to a minimum in corners, though most MKZ pilots wouldn’t fall into the speed-merchant category to begin with.

Four-wheel anti-lock brakes and traction control are standard.

Very good steering response that makes it very easy to maneuver into and out of traffic as well as parking places.

Good trunk space, though keep in mind the MKZ shares platforms with the Fusion and Mercury Milan. They are smaller than the midsize Five Hundred and Mercury Montego that hold eight sets of gold clubs, Tiger Woods, his caddie and the gallery from the 18th green. The MKZ isn’t that generous.

Besides, now that former Boeing executive and avid tennis enthusiast Alan Mulally is president and CEO of Ford, trunk space will be measured in rackets rather than bags. But we digress.

Just in case, rear seats fold for added cargo capacity.

Though pleased with the leg, head and arm room in Zephyr, for some reason rear-seat knee room felt a bit pinched in the MKZ though none of the dimensions has changed. Perhaps thicker seat padding?

As for seats, for $495 you get them heated and cooled in perforated leather. Heated seats have long been in demand for their warmth in the winter, but the recent advent of cooled seats are gaining popularity for keep occupants and their clothes fresh in the summer.

All seats are sufficiently wide, and the perforated leather does a good job of keeping you from slipping around.

The MKZ starts at $31,050.

Power everything plus air conditioning and AM/FM stereo with in-dash CD player and MP3 player is standard.

About the only options you need are the warm/cool seats and a power moonroof at $1,200. For the directionally challenged, a navigation system runs $2,495.

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2007 Lincoln MKZ

Price as tested: $34,925*

THE STICKER

$31,050 Base

$2,495 Navigation system

$495 Heated/cooled seats

$495 HID headlamps

$195 Sirius satellite radio

$195 Satin/aluminum trim

*Add $715 for freight.

THE NUMBERS

Wheelbase: 107.4 inches

Length: 190.5 inches

Engine: 3.5-liter, 263-h.p. V-6

Transmission: 6-speed automatic

City: 18 M.P.G.

Highway: 26 M.P.G.

PLUSES

Adds AWD.

More powerful engine.

Revised front-end styling.

MINUSES

Rear-seat room not spacious.

Fromerly known as Zephyr.