Orlando Sentinel's view

Every now and then great car companies lose their way.

It happened to General Motors in the ’80s and ’90s. It happened to Volkswagen in the ’80s and ’90s. And it happened recently to the Acura division of Honda, which started the Japanese luxury-car boom in the mid-1980s and then failed to build on its early success.

Over the last six years, Acura has rolled out one bland, boring car after another. Sales have either stagnated or declined, while other competitors’ sales have grown.

Those days may now be coming to an end.

In testing the new 3.2TL, one gets the impression that Acura went back and took a look at the 1986 Legend and modernized everything that car did right.

The 1999 3.2TL is a conservatively styled sedan that comes loaded with features, offers very good performance and is an excellent value for the dollar. That’s a timeless recipe.

PERFORMANCE, HANDLING

Acura offers the 3.2TL with just one drivetrain: a 225-horsepower, overhead-cam V-6 that has 24 valves. It’s a 3.2-liter engine that is made in America at Honda’s engine plant in Anna, Ohio. So is the four-speed automatic transmission, the only one available in the 3.2TL.

There are few nicer automotive sounds than a Honda-made V-6 engine. Listening to the symphony of soft mechanical noises gives life to the word precision. This is an engine you trust because of the way it sounds. Its spritely performance is also endearing.

The 3.2TL has Honda’s innovative VTEC intake system, which electronically manipulates the valve timing to let the engine run at peak efficiency and power.

Acceleration is strong from a start. Standard traction control keeps the tires from losing their grip. When you floor the accelerator, the power comes on strong, with no peaks or valleys.

The 3.2TL’s automatic transmission is the most refined Honda automatic gearbox I can recall. The shifts are smooth – up and down – and there is no hunting for the proper gear at speeds in the 25- to 45-mph range, something I have experienced before in Acura and Honda vehicles.

Taking a cue from German automakers, Acura has made its SportShift system standard in the 3.2TL. You slot the shifter into its manual mode, and then you move the shifter up and down and can change gears at will. This doesn’t add much to the car’s performance, but it does give you a greater feeling of control.

Over the road the 3.2TL has that classic Acura blend of luxury and sportiness. The finely tuned, four-wheel independent suspension system allows the 3,500-pound sedan to handle curves with ease. The car feels very neutral and easy to control when you aim it into a turn.

I found the power-assisted, rack-and-pinion steering to be tight and smooth.

Not even the large speed bumps – or speed humps – cause the 3.2TL to lose its composure.

FIT AND FINISH

The 3.2TL’s interior is the nicest one yet from Acura – roomy, comfortable, smartly designed and user-friendly. You can quickly figure out how everything works – including the built-in navigation system.

There’s a screen in the center of the dash that, when programmed, can show you street-by-street directions to nearly any address in the country. The system uses the government’s string of Global Positioning satellites. This is the only option available in the TL, and it adds $2,000.

The system is ideal for those who take frequent out-of-town road trips.

Leather upholstery is standard, as is a very long list of power accessories. Heated, electrically adjustable seats, cruise control, a power sunroof and remote-controlled door locks round out the list. The seats, by the way, offer exemplary comfort. I took several hours-long test drives and felt no fatigue.

Honda did a fine job crafting the instrument panel and console. There’s faux wood trim along most areas, which gives the car a warm ambience. The analog gauges are attractive and easy to read.

There’s an astounding amount of ro om in the trunk, maybe more than you’ll find in any other midsize car. The trunk can hold at least five golf bags.

Many Acura fans think Honda made a big mistake when it dropped the Legend name in 1995. In the 3.2TL, the spirit of the Legend lives.

1999 Acura 3.2TL

Base price: $29,950.Safety: Dual front air bags, anti-lock brakes, traction control and side-impact protection.Price as tested: $30,514.EPA rating: 19 mpg city/27 mpg highway.Incentives: None.

Truett’s tip: If you liked the Acura Legend’s blend of performance, quality, comfort and value, you’ll love the new 3.2TL. It’s a well-balanced machine.