Anyone who is going out to buy a sport sedan at the low end of the category but still where the panache resides (think BMW 3 or Audi A4) and who doesn't check out the Acura TSX is probably going to pay too much to get too little.  In two words (the meaning of which will become more clear anon), the TSX is "bloody brilliant" for a car that has a base price of just $26,490.  But then you think, "Ah, the base price is one thing.  By the time that it gets the amenities—like dual-zone climate control, leather, heated front seats, reasonable audio system, moon roof, ABS, vehicle stability assist, traction control—it is probably bumping $30K, easy."  Nope.  There is a just one option, a navigation system.  That adds $2K.  Then throw in the destination and handling charge of $500, and you're still below the $30K mark.  And it should be noted that you have your choice of a six-speed manual or a five-speed automatic with sport shift at the base price.

The TSX is fitted with a 2.4-liter engine that produces 200 hp @ 6,800 rpm, and 166 lb-ft of torque @ 4,500 rpm.  Yes, it is a four-cylinder.  But it should be noted that it is one of the best examples of Honda being an engine company.  The engine is responsive and well suited for propelling the vehicle in a way that could readily get one into trouble.  (And yet in this period of dicey fuel prices, the TSX delivers reasonable miles per gallon, which comes in around the mid-20s when you combine the city and the highway.  Premium unleaded, yes, but still sufficiently frugal—as if it would matter all that much, given what you're getting for the vehicle itself.)

The TSX is 183.3-in. long, 69.4-in. wide, 57.3 in. high, and has a 105.1-in. wheelbase.  The interior room is sufficiently capacious so that, for example, real people can actually use the back seat.  And when you are inside the car, you very quickly notice how the designers paid careful attention to interior details, from the perforated leather door trim to the subtle chrome accents on the air vent vane adjusters to the side airbags (front and rear) to the substantial gear shift knob: Nothing is missed, and a vehicle from another manufacturer that stickers in the $49K vicinity that were in the week we drove the TSX was laughably decked out in comparison.

One interesting technical note about the manual version (which we drove): the transmission case is fabricated from magnesium.  Why?  Well, it is lighter than aluminum by 6.6 lb., and provides additional NVH-improvement through its rigidity.  The throws are short and multi-cone synchronizers on the gears provide smooth engagement such that shifting is fast and accurate.  If you're planning on starring in your own middle-aged version of The Fast and the Furious, you might forego the TSX.  If you're looking for something that you can enjoy on your daily commute (assuming, of course, that you enjoy driving. . .ah, quickly), then this is the ticket.  (Or it will result in tickets if you don't watch yourself: remember, Honda is the engine builder par excellence in the consumer vehicle market.)

As may be pointed out to you at some point, the TSX is actually the Honda Accord that's available in Europe.  It should be noted that in, say, the U.K., if you were to go to your Honda dealer, you'd be able to buy an NSX there, as "Acura" is simply a brand here.  It should be noted that in the U.K. you can also buy a Civic Type-R, a hatch with a manufacturer's top end rated at 146 mph.  Which is to say, the European pedigree of the TSX should be considered in an advantageous, not diminutive, light.

Simply: One of the best cars I've been in this year.