Ok, major pet peeve is using the 4 cylinder engine which here in the US is a big minus. People like liters and cylinders here. If the car was $23-24k it would be in a class of its own essentiall (WRX only competitor, but not direct). For $26k you can get a base A4 or 325i euro delivery. Sure, the Acura will out accelerate the BMW if you rev it to 4000rpm, drop the clutch, and hold the wheel well so you get no torque steer. This is what car and driver essentiall does. In real world driving the smoothness of an I-6 and the higher torque at lower rpm is more useful. While Honda's 4cyl is a great engine when it comes to smoothness, it is not a 6cyl and is not as good as the best 6 cyl out there (read BMW, Maxima's, and even Honda's own 3L). Sure, handling is top notch, but at what price? ride. BMW is still the only manufacturer in my opinion who has mastered the art of combining great handling with terrific ride. The sports package is barely preceptable yet handles amazingly.

OK, as for equipment, if the high equipment level is what matters for the comsumer than go for the Acura. You definitely will get a better deal. To me, even a base 325i with leatherette has most of what I want in a car. No CD changer, but a CD player, DSC, 6 airbags, and a drivetrain to die for.

These are my $0.02....
Dani