The TL is roomier than the Lexus ES 300, BMW 3 Series and Mercedes-Benz C-Class. The interior is quite attractive. Last year it only came in gray, but we drove a 2000 model that had a lovely light tan interior. Switchgear is nicely designed. The mirror control is whisper quiet and the stereo features big, handsome controls that are easy to operate. Though cushy and attractive, the front seats didn't meet our expectations for an upscale Acura sedan; they lack support and the adjustable lumbar support is of marginal help.The back seats are roomy. The center position features a three-point shoulder belt, instead of just a lap belt. The rear seats don't fold down, but a small center section opens to allow skis, fly rods and other long objects in the trunk to pass through the seats.
The TL comes with a high level of standard equipment. Leather seating, heated front seats, power front seats, wood-grained trim, automatic climate control, tilt steering column, cruise control, Bose AM/FM/CD/cassette with steering wheel-mounted audio controls, power moonroof, power heated door mirrors, keyless entry, theft-deterrent system, auto-off headlights, and the Homelink Universal Transceiver System are all standard. Active safety features include ABS, traction control, and high-intensity discharge headlights. Passive safety features include dual front airbags and side-impact door beams.