A Camry XLE would compete against a Honda Accord EX-L trim. Honda's 4 cyl version probably starts around $24K+, and the 6 cyl version with all the goodies probably goes for close to $30K. Acura's TSX lines up against Toyota's Lexus IS250. And the RSX (no longer manufactured) has functionally been replaced by Honda's relatively new Civic Si. Comparing chassis-to-chassis,Toyota has no direct answer to the RSX, though perhaps they would position their Corolla S model against it...the RSX (and Civic Si) are more than a cut above the Corolla in virtually every respect. Toyota's only other close comparison might be the discontinued Lexus IS300, which was essentially a very high end Corolla.Honda has positioned Acura as its USA entry level luxury prestige brand. Honda is rethinking how it markets this lineup and is reposturing for a more direct, head-to-head competitive stance. Expect upcoming Acura models to reflect this philosophy. Also, Toyota's Lexus brand sells more to older drivers who demand greater opulence & luxury. Though Toyota & Lexus put some stout motors into some of their models, overall, their machines mostly are not tuned for performance handling & excitement the way Nissans & Honda's are...it's a different philosophy in engineering & marketing.