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A new luxury sedan is now the flagship of the Acura Division lineup, the fourth model from Acura since March 1995.

The 1996 Acura 3.5RL is a decidedly upscale car.

As a competitor to Mercedes, BMW, Lexus and Infiniti, the new Acura is the result of research and development which examined every nuance of the relationship between drivers and their luxury sedans. Power, ride, accouterments and construction are the most advanced over any former Acura models.

The car is a five-seater, with two individual front seats separated by a center console that holds the shift quadrant for the four-speed automatic transmission. The upper segment of the console includes the temperature and stereo controls, so this is a fairly standard layout.

The leather- upholstered seating is designed to absorb vibrations and bumps without sacrificing support.

With an automobile of this class, there is the expected plethora of electronic controls to satisfy a driver’s every wish. A new state-of-the-art microscopic air-filtration system removes pollen and other contaminants from the interior environment.

For instrumentation, the Acura 3.5RL has a basic speedometer, tachometer, temperature gauge and fuel gauge. For those computer-whiz types who have to have the latest technology, an optional Acura navigation system is in the works.

Using Global Positioning System data received from satellites, as well as its own inertia guidance system, it’s possible to precisely pinpoint the location and velocity of an RL.

Offered as a $2,000 option, the system was available in California last month. Other areas of the country, including Indiana, will be added as specific navigation data and software are developed.

The RL is fairly standard in size among upscale imports and smaller than the American luxury sedans such as the Lincoln Town Car and Cadillac Brougham. The wheelbase is 114.6 inches, the overall length 195.1 inches. At 3,660 pounds, the car is heavy enough to supply an excellent ride, providing the suspension is sufficiently sophisticated.

Acura has handled this requirement by deviating from the MacPherson strut design used on some luxury cars for their front-suspension system. The RL utilizes double wishbone long/short arm suspension which allows precise control of the movement of the front wheels.

Rear suspension is a combination of a longitudinal trailing arm, three lateral links, and a tubular stabilizer rather than a stabilizer bar. Ride and stability is further enhanced by dampers which have an advanced valve design.

Since Acura claims a 130-mile-per-hour autobahn cruising speed for its flagship sedan, control is of prime importance.

To cook along at 130 mph calls for a cooker under the hood. The RL is powered by a 3.5-liter (212-cubic-inch) multi-valve, single- overhead-cam V-6 which is right at the performance benchmark of 1 horsepower per cubic inch.

The 3.5 puts out 210 horsepower and 224 foot-pounds of torque, with the all-aluminum four-valves-pe r-cylinder motor representing the largest engine with the most torque ever produced by any Acura.

It goes without saying the 3.5RL is not for everybody. You need money. Acura’s suggested base price is $41,000, with a premium package rising to $44,000.