Open any of the doors of the '04 TL and you are greeted by a lavish interior, swathed in perforated leather, nicely textured surfaces, real aluminum accents and high quality (yet fake) wood or carbon fiber trim. With few exceptions, everything you lay your eyes or hands upon has an expensive look and feel. The layout of the center stack and other primary controls is attractive and logical.

While the '03 TL's interior is very nicely done, when stacked next to some of its competitors, a few areas had a distinctly downmarket feel. The 2004 model has made great strides in this area, especially when it comes to the selection of materials. In short, basically everything you can see or touch looks and feels richer than before. It's obvious that Acura has been benchmarking the likes of Audi and BMW, as they've definitely stepped up their game in the "Ambiance" department. While not quite all the way there yet, for the $10000+ savings, many people won't miss much. For the first time in an Acura or Honda, real aluminum trim accents the beltline of the cabin, as well as the doorsills. And while the "wood" trim (available on Camel and Parchment interiors) is still simulated, it looks much better than ever before. In the Ebony and Quartz interiors, a subtle simulated carbon fiber trim takes place of the wood trim, but the shade of the CF trim provides less contrast against the mottled aluminum trim. It's still a quality effect, but my personal preference is for the fake wood, as it provides an attractive contrast to the aluminum.

Other enhancements to the interior include adjustable headrests for both front seat positions as well as the two outboard back seat positions. The front headrests are 4-way adjustable, while the rears are only vertically adjustable. Acura's finally to the point that an auto up-down driver's window is standard on all of their models, and now the TL is the first model to feature them for both front windows. The sunroof controls are now mounted on the headliner, and also employ a one-touch open/close function. Cabin lighting (a perennial weak spot for past Acuras and Hondas) is claimed to have been improved dramatically. The 10-way driver's seat features a power Schukra lumbar support. The keyless entry system's memory function not only memorizes each driver's mirror and seat positions, but also the climate control settings.

The center console is similar to last year's model, with the 2-tier design and internal 12V power point. The armrest adjusts by sliding fore-aft (with more adjustability than last year). The front cupholders now feature a rolltop, sliding cover - perhaps one of the few interior pieces that doesn't quite live up to the standards of everything else in the car. The front door pockets have tilt-out map pockets (useful?) and integrated sunglass holders (there is no longer one in the headliner). The driver's door also offers a spring-loaded change dispenser so your trips through tollbooths should be slightly easier.

The seats have been completely redesigned, and assuming they're as good as the units in the TSX and '03 Accord, they should offer a significant improvement in both comfort and support over last year's model. While I spent the better part of a day driving and riding in the car, I need more seat time to draw final conclusions in terms of thigh and back support. As in the previous model, the driver's seat offers two memory positions. The passenger seat remains 4-way power adjusted.

The leather-wrapped steering wheel adjusts for both reach and rake. I would personally like to see a slightly smaller diameter wheel with a thicker rim, but perhaps this would reduce the usability of the remote control buttons that reside on the steering wheel. I would also lose the bright trim on the steering wheel - it just doesn't look that good. The remote control for the exterior mirrors is mounted above the driver's left knee, on the dashboard, making it a little difficult to spot when you're unfamiliar with the car, but once you set the mirrors to your liking, the memory function should minimize the need to readjust them.

The '04 TL's enhanced furnishings continue under the hood and inside the trunk. While I'm not personally a fan of all the plastic shrouding now obscuring virtually every square inch of the motor, apparently the look is in vogue these days, and Acura's borrowed this look from Europe's finest. The inside of the trunk is also finished much nicer than ever before, with the entire interior of the trunk completely trimmed. Gone are the exposed trunk hinge arms and bare underside of the rear parcel shelf. The tire changing toolkit is now secured in a molded foam carrier which fits inside inside the spare wheel.