For those looking for elegance, the Lincoln MKZ design will satisfy. For those looking for excitement, the sound this engine makes will electrify. I was surprised by the throaty response of the 24-valve, 263-hp, 3.5-liter, V-6 engine. This is not a Town Car ride. Hiding under the understated elegance of the MKZ is a prep boy with street-smart swagger.

The Lincoln pedigree creates high consumer expectations for the MKZ in refinement, classic beauty and the delivery of a supremely comfortable ride. I've graded the MKZ in these three categories after spending time in the tester and have given it an A, B and C.

Give the MKZ an A for beauty. My tester was first in line when the auto gods were handing out looks for 2008. Lincoln's new color for 2008 gives the MKZ an angelic and pristine appearance.

The metallic paint glowed alongside the shiny Lincoln signature chrome grille. The metallic in this paint truly came to life in the sunlight, adding a luxurious vibrancy to the MKZ that was a cut-above other luxury sedans in the midsize segment.

I'm also giving the Lincoln an A for its navigation system. Nav systems are complex, multi-dimensional technology systems that sometimes get integrated with other operational car functions, such as the audio and climate controls, but Ford Motor Co. has one of the easiest on the market to understand and operate.

In areas of interior refinement I give the MKZ a B. I had the optional satin and aluminum package. Visually, the interior is bright and appealing, but it does not feel as substantially solid on interior finishes as I would expect in the luxury car segment. The perforated leather seats, however, are big and cushy, and it is easy to find a personal comfort zone with 10-way power and lumbar support, and heated and cooled settings.

There is only one MKZ offered by Lincoln, so the lack of choices of "versions" would rate a C. There are no sister trim models, no powertrain options, just one solid model offered in front- and all-wheel drive.

EPA fuel economy: City: 17, Highway: 24

Base MSRP: $32,425