Though the vehicle combines wonderful mechanical equipment, it is the interior that has me in admiration. The 2005 RL is powerful, capable and accommodating. As you slide behind the wheel, you will be in awe of the wood, leather and metal that is as much a work of art as it is functional automotive hardware.

The wood trim that runs from the contemporary designed center stack resembles the arching wood backbone of a fine string instrument. As the trim sweeps into the door trim, the wood tapers down so that it seems as though a musical artisan could reach out and begin playing its strings. The door-mounted grab handle and the wood trim on the door panel arch down in exquisite identical curves.

The leather-seating surfaces are supple and yet hold you in place even during high-speed cornering. The RL gets a new 3.5-liter V-6 engine that produces an admirable 300 hp. The powerful engine combines the acceleration of a sports car with the smoothness of a true luxury vehicle. The RL is a fun-to-drive, opulent automobile.

A major component in the vehicle’s good road manners is Acura’s new Super Handling All-Wheel-Drive system, which has taken 12 years to develop, but was well worth the wait. The main component of the AWD system is mounted at the rear differential to strike a weight balance.

Through its electronic controls, the system transfers the power of 300 horses to the appropriate axle. But taking the theory of AWD a step further, it can transfer 100 percent of the power in the rear axle to either of the rear wheels. Also, sophisticated computer controls actually sense the occurrence of oversteer or understeer in corners and send additional power to the appropriate wheel. How does the system translate to better road manners? It compensates for any minor errors a driver might make and helps keep the car under control, long before it is apparent to the driver that there is a problem.

Much of the increased road manners must be attributed to the design and engineering that has been incorporated into the body and platform of the RL. The use of high-tinsel strength steel and light but strong aluminum and strategic placement of these pieces in the appropriate places make the RL a remarkable vehicle.

Getting back into the interior, the RL is equipped with plenty of features that result in a safe and comfortable experience for the driver and passengers.

Besides the usual dual-front airbags and three-point seatbelts, there are side airbags and a safety cage to protect occupants. The revised navigation system combined with controls for sound system, heating and air conditioning translate into a fun travel time. The navigation unit has real-time traffic reports through the XM satellite radio system. Not only can this system alert you to traffic conditions but also can tell you the speed of traffic flow.

The driving experience in the Acura is wonderful. Acura has taken its job seriously and woven together all the components in a complete package.

Ron Moorhead, a nationally syndicated automotive columnist, can be reached at ronmoorhead@hotmail.com