Dearborn got this one right. The Lincoln LS benefited from major updates for 2003 and has been refined further for 2004. Trim choices have been simplified, the transmission has been refined and buyers get more color choices inside and out. With improved switchgear, nice leather in all models and high-quality soft plastics, the LS interior meets luxury-grade expectations.The Lincoln LS remains the sportiest car in Lincoln's line-up, and the one best suited for enthusiast drivers. In any trim level, the LS offers good acceleration and balanced handling, without riding too stiffly. Its rear-wheel-drive layout gives it the feel of a European luxury sedan, and delivers strong value when compared with comparable cars from Europe and Japan. The LS is a solid car irrespective of price; factor in the money left in your pocket rather than the manufacturer's, and it looks even better.