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"Nothing Could Be Finer." That slogan references one Lincoln used many moons ago — back in the days of the legendary original Continental, in fact. It may not have been true, as anyone who ever struggled with the Lincoln flathead V12 can doubtless attest, but it was, at least, the unambiguous goal for the brand. These days, alas, what Lincoln is trying to do or be is anyone's guess.

A key problem is that in recent years Ford Motor Company has been on an acquisition binge. It has not only bought wisely, but too well and today has Lincoln, Volvo, Jaguar, Aston Martin and Land Rover in its luxury vehicle stable — and I haven't checked the business wires today, so that may not be the end of it. Where that leaves Lincoln is a subject for much head scratching in Dearborn (and in Irvine, California, too, as that is where the rest of Ford's premium brands have recently set-up shop). Lincoln cannot aspire to be the best because that would put it in direct competition with Jaguar. How the enormously successful Navigator sport-utility meshes with Land Rover is a puzzle, too. The latest bright idea is that Lincoln should epitomize "American-style" luxury. Whatever the hell that means...

The LS, which was launched to great fanfare, is indicative of the problem. Sharing a platform with the fabulously successful Jaguar S-Type, the LS is constrained from the get-go to being sort of a lesser S-Type. Just by chance last year, we tested an S-Type and an LS back-to-back, with the S-Type arriving first. They should have arranged it the other way around, for the LS was a bit of a let down after a blissful week with an S-Type 4.0.

The company describes the LS this way:

"Defying the rules of 'old luxury,' the Lincoln LS makes a bold statement of American luxury, combining style, power and spirited performance in a premium automotive package."

The LS has a contemporary look to it, without some of the stylistic excesses that have marred Lincolns in the past. Up front, the trademark Lincoln waterfall grille is nicely done, and the heavy chrome surround at the back, which houses the back-up lights and the license plate, is handsome. This latter design cue is also becoming a Lincoln trademark and we like it.

In fact, we think the LS is a good-looking car from any exterior angle and makes for an interesting comparison with the S-Type. The late Jeff Lawson, who was chief designer on the Jag, told me that the only part of that design with which he was less than completely satisfied was rear end. I presumed he was referring to the somewhat stubby appearance when viewed from certain angles. Even though the LS shares the same basic body and proportions with the S-Type, Lincoln designers have managed to avoid this shortcoming. Interesting. While I still prefer the S-Type overall, the Lincoln designers deserve a lot of credit for the exterior treatment of the LS.

The interior is less successful. The S-Type's passenger cabin was simply beautiful and reeked of what Lawson liked to call "Jaguar DNA." In contrast, the interior of the LS is oddly sterile. All the right pieces are there (many of them shared with the S-Type, something you don't realize unless you go from one to the other back-to-back), but they make no statement. On the other hand, I thought the LS looked pretty plain inside, but that may simply have been an unavoidable reaction to a week spent in the lushness of the S-Type.

One thing that was not avoidable was the amount of road noise entering the passenger compartment in the six-cylinder LS. There was a lot of it and really too much for a luxury sedan, in our view. The engine was relatively noisy, as well.

The standard engine is a 232 horsepower, 3.0 liter, DOHC V6. It can be combined with a Getrag five-speed manual transmission or with the SelectShift automatic. Last year, we had the automatic-equipped edition. There is also an optional 3.9-liter V8 of this engine that pumps out 280 horsepower and uses a true dual exhaust system for optimum engine performance. This is the model we had this year.

Performance on the road is adequate with the 3.0-liter V6 we tested. I never felt that power was in any way lacking for normal city or highway requirements, although it was hardly a fire-breather. Handling was good, too, in part, no doubt, to the weight distribution, which is nearly 50/50. This is unusual for a luxury car and Ford is to be commended. In addition, anti-lift/anti-dive front and rear suspension geometry eliminates the uncomfortable and performance-dampening pitch backward/forward every time the car accelerated or stops. That was the V6. The V8 in this test had all the virtues of the V6 and added power and performance.

The LS was introduced in 1999 as a 2000 model. It hasn't been changed much since — why tamper with success? — but there have been several "enhancements," as Ford phrases it and the LS still offers a good balance of style, comfort, luxury and performance. If it is lacking in many of the intangibles that make the 4.0-liter S-Type such an extraordinary machine, it also costs many thousands less. The base sticker on the 2004 V8 model is $40,605, including the destination charge. In our opinion, the V8 LS represents good value for the money. R&D