Acceleration
"Good passing and merging power, but lacks the around-town punch of Acura TL or Lexus ES 330, too often requires heavy-throttle application in routine driving. Smooth, responsive 6-speed automatic makes most of available power, but a manual-shift mode would be useful, especially for hilly terrain."

Value
"Acura's TL is sportier than the Zephyr, and the Lexus ES 350 is far more refined. The absence of an antiskid system is an embarrassing omission in the premium midsize-car category. But with a smooth ride, upscale appointments, and pricing that starts under $30,000, Lincoln's newest is an appealing first rung on the luxury ladder."

Ride
"Lincoln tuned suspension to favor ride over handling. Not quite as isolated from minor impacts as ES330, but smooth, composed. Little float, wallow over highway swells."

Economy
Test Zephyr averaged 20.5 mpg in mixed city/highway driving. Lincoln recommends 87-octane fuel.

Noise
"Road noise, wind rush well-muted, though ES 330 quieter overall. Zephyr's Lincoln-tuned V6 more refined-sounding at full throttle than same engine in Fusion or Milan."

Comfort - Front
"Ample leg room. Sunroof housing limits headroom for 6-footers. High-set seats combine with low dashtop, low windowsills for fine outward vision. Supportive seats provide excellent long-trip comfort."

Comfort - Rear
"Adult-adequate head room, good toe space. Knee room tight with front seats more than halfway back. Seat firm, nicely contoured. "

Controls
"Gauges large, easy to read. Look-alike climate, audio controls require familiarization, but are logically located. Switchgear responds with positive, quality feel. Cabin materials, assembly quality impress."

Cargo Room
"Trunk has usefully cubic shape, but insufficient height for big boxes, and like Fusion/Milan, a cut-rate felt-type liner. Lid supports are compact, nonintrusive struts. Decent cabin storage."