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Lincoln sees its flagship MKS as a challenger to cars such as the Acura RL, Lexus GS and Cadillac STS. The redesign has been so thorough, and the material upgrades so complete, that the MKS is a worthy opponent.

Comfort, convenience and style are the key attributes of this new Lincoln. The interior exhibits a refined elegance, revised gauges and a center stack that looks more elegant than that of any other Lincoln. Brushed silver accents highlight the center console that has multiple storage spaces.

The test car’s black leather upholstery worked extremely well with the silver and chrome accents used throughout the instrument panel. The gauges are not as slick as the electroluminescent ones used in some competitors.

The front seats are very comfortable, although I found the forward-leaning headrest pushed my head to an unpleasant position unless I raised it all the way up.

The first thing you notice from the outside is an athletic profile and the double-wing grille that has roots in the 1941 Continental. This grille style is becoming Lincoln’s signature look, and it gives the MKS a distinctively handsome face.

Lines from the grille reach across the hood and into the A-pillars to accentuate the steep, sloping windshield. Stainless steel accents run over the roof to the trunk. In profile, the MKS bears a resemblance to the Lexus GS.

The MKS is available in front-wheel or all-wheel drive. Base prices begin at $37,665 for front-wheel drive and $39,555 for all-wheel drive. The test car was a preproduction model that did not have a price sticker, but a car similarly equipped would have a sticker price of $47,655.

The engine used in the MKS is a 3.7-liter derivative of Ford’s 3.5-liter V-6. The added displacement and variable valve timing improves torque, and that enhances the car’s throttle response for passing and climbing hills. Mileage is rated at 16 miles per gallon in the city and 23 on the highway for all-wheel drive. Front-wheel drive is 1 mpg better.

During sudden deceleration, such as coasting to a stop, the fuel pump will shut off the flow of petrol to the fuel injectors to save fuel.

The transmission is a six-speed automatic that can be shifted manually. The optional all-wheel-drive system is great for inclement weather in the Snow Belt.

Next year, Lincoln will introduce a twin-turbo, direct-injection V-6 that will have 340 horsepower and 340 pound-feet of torque. This engine, called EcoBoost, has the power of a V-8 and the 23-mpg highway fuel economy of a V-6.

The chassis platform used for the MKS was derived from the Ford Taurus and Mercury Sable sedans. This chassis began as the Volvo S80.Lincoln engineers benchmarked the Lexus GS chassis for ride and handling. The MKS feels solid and secure. Subjectively, it doesn’t seem to be as quiet as the Lexus.

Convenience features include a push button that will start the car as long as the key fob is in the driver’s purse or pocket. The security code keypad on the driver’s door pillar is also very handy for times when you aren’t able to use a key.

The navigation system has a six-month subscription to Sirius satellite radio Travel Link. Travel Link provides up-to-the-minute traffic and weather information for 78 markets as well as gasoline prices for 120,000 filling stations.

The adaptive cruise control is another convenience option. This system uses radar to maintain a set distance behind the car in front, even in rain or snow.

The test car was equipped with Lincoln’s Ultimate Package that includes headlights that turn when the vehicle turns, forward parking sensors, rain-sensing wipers, voice-activated navigation system, a THX-II audio system with surround sound, a dual-panel moonroof, 19-inch wheels and a strip of suede Alcantara on the leather seats.

Safety features include seat-mounted side airbags, a collapsible steering column and safety-belt pretensioners.

Price The base price of an all-wheel-drive MKS is $39,555. With the Ultimate Package, adaptive cruise control and tri-coat paint, the MKS would have a sticker price of $47,655.

Warranty Four years or 50,000 miles, with a five-year, 100,000-mile powertrain warranty.