The Acura TL is a great car and fun to drive the only problem with the TL is that it has a lot of front end torque which means that if you step on the gas all the power goes to the front wheels which if you are turning could pull the steering wheel away from your hands. Also with all of these people saying that you can compare the accord to the TL they are crazy and don't know their cars. The TSX is comparable to the accord and you can get an accord with leather and so on and so on. The honda is a great car but it is no Acura. The handling is better there are more features and the overall ride is better. The safety is about the same because it is Honda. If you want to see how safe they are go to nhtsa's web site and look at the safety ratings. I would tell you to go for the TSX because it has almost all the same things as the TL you just don't have the same power which you do not need at this time. You might wan't to wait because the new version's of the TSX, TL, and RL will be out in the 09 model which will hit dealerships starting in April of 08.