Yes, Acuras are Hondas. They are just high-end luxury variations of more mainstream Honda vehicles. Example: Acura MDX and Honda Pilot, Acura TL and Honda Accord. Honda is also credited for developing the first Japanese luxury car brand (Acura). Acura debuted in 1986 with the Legend, a few years before Toyota's Lexus and Nissan's Infiniti. (Both debuting in 1989.) Acuras are only sold in the US though. (For instance, the Acura RL is called the Honda Legend in Japan) Honda is planning on introducing Acura to other countries in 2010. (A little off topic, Acura is one of my fav car brands) In response to your question, Acuras are considered Acuras because of the badging, features, options, pricing, etc., but under the hood, Acuras are considered Hondas.