2004 was the first year for the TSX and the first year for the new TL body-style....If you are looking for standard options prior to 2006 the TL had more equipment (bluetooth, memory settings etc...) In 2006 they equipped both with almost identical features..If performance is a main criteria I would go with the TL. If fit and finish is a top priority go with the TSX...If price comes into play the TSX is less expensive and a great car. The lease numbers on the 2006 TL's are hard to beat, you may want to check out that option as well.