The CL-S is aimed at competing with the 328Ci, the C70 and though the CLK owners will find it hard to admit, they are in this catagory too. Each of the above cars has some pluses and minus over each other. As we all know, the 328Ci has sharper steering and a touch to the senses that many cars do not have, but these are qualites that the car enthusiast will enjoy and as much as we like to think it, we are not the masses. The CL-S has a good feel of the road (though not quite up to the BWM driver's standards), the power is excellent and the Interior is beautiful. Give the Acura credit where credit is due. Acura did a great job on this one and eventhough the styling could be a little stronger, it is by no means ugly. Mix in the fact that you could get this car for less than $32,000 (without the Nav) and you have a bargain.