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Like kids posing for a school picture, or so many Russian nesting dolls, entry-level luxury sedans align themselves ever so neatly for would-be buyers.

There’s the Acura 3.2TL at $29,000, the Infiniti I30 at $30,000, the Lexus ES 300 at $32,000, the BMW 328i at $35,000 and the Mercedes-Benz C280 at $36,500.

Obviously, that doesn’t include incentives or other discounts or your ability to cut a better deal, but it’s obvious that Acura, Infiniti and even Lexus sell value as part of the pitch against the longer-established European competition. In turn, both BMW and Mercedes were forced recently to offer more powerful versions of their base sedans (323i, C230) with prices that were more palatable to buyers of TLs and I30s.

But the already stiff competition turned fierce two autumns ago with the arrival of the all-new Acura 3.2TL. This car is so nice and so cheap compared to the BMW and Mercedes offerings, many reasoned, how can I justify spending $5,000 more?

Infiniti repeats Acura’s formula this season with its all-new I30. At $29,000, the I30 offers solid value, strong performance and all the right touches of luxury.

Easily the lineup’s bestselling model, the I30 also best represents the intentions of the Infiniti brand. With stiff leather seats, lots of shiny wood trim and a top-quality showroom experience, the I30 easily convinces its buyers that they’re getting a much different car than the Nissan Maxima it’s based upon.

The second-generation I30 gets a new exterior that’s conservative and stylish whereas the Maxima is hip and hormonal. On the inside, the car mixes a smart interior with strong ergonomics. An old-fashioned clock in the middle of the dashboard remains the signature design statement of the I30.

Under the hood, the car gets a big boost. Its 3.0-liter V-6 now makes 227 horsepower. That’s up 37 from the previous version of the I30. Torque is improved, too. On the road, that translates into plenty of available power. Handling is quite good, although I found the steering a bit too controlled for my taste.

Refinements make for a quieter motor. And Infiniti says the I30 includes improvements to its automatic transmission and suspension.

Wood trim, leather seats and a 200-watt Bose stereo system that features both a cassette and a CD player is standard.

Safety features include the addition of side-impact air bags as well as an active head restraint system that helps reduce whiplash injuries in a rear-end collision.

Our test car was an I30t touring model painted a shade of red called Bordeaux pearl that looked almost black in the sunlight.

Over the base I30, the I30t gets 17-inch tires and alloy wheels, Xenon headlights, a sunroof, a motorized rear sunshade and other features. An optional sports package ($1,000) added a rear spoiler.

The I30t that we drove was priced at just over $33,000, including destination charge. That still makes it a better buy than a BMW 328i or a Mercedes-Benz C 280.

Some would argue that Infiniti doesn’t quite share the reputation of its European competitors. I don’t disagree. Some would say that the I30 isn’t as sporty as a 328i nor as classy as a C280. Again, I don’t disagree.

But for buyers looking for a six-cylinder luxury car that’s a pleasure to drive when pleasurable driving opportunities appear, a car that seats four comfortably when friends insist that you’re the driver and a car that offers the winning combination of good looks and fair price, the I30 comes immediately to mind.

What we drove: 2000 Infiniti I30t, a luxury sedan with a 3.0-liter V-6 and a four-speed automatic transmission.

Base price: $31,540

Price as tested (includes options and delivery charge): $33,065

Curb weight: 3,415 pounds

Length: 193.7 inches

Turning circle (curb to curb): 40.0 feet

Standard features: Four-wheel anti-lock brakes; 17-inch aluminum spoke eels; power remote-controlled side-view mirrors; Xenon headlights with automatic on/off; fog and cornering lights; leather seats; wood trim; power driver’s and front passenger’s seats; five cup holders; 200-watt Bose AM/FM/cassette/CD stereo system; cruise control; automatic temperature control; split, folding rear seat; dual front and side air bags; keyless entry, vehicle immobilizer system.

Options on test vehicle: Sport package with rear-deck spoiler and side-sill spoilers

EPA figures: 20 mpg (city), 28 mpg (highway)