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Originally launched in 2002, the third generation Altima has been refined for the 2005 model year. Refinements include minor styling changes, new exterior colors, a totally revamped interior and important new options such as a DVD-based navigation system. In addition, the standard Altima's V6 engine produces five more horsepower (up to 250) and a new performance-oriented Altima SE-R model has been added to the lineup for the first time with horsepower boosted to 260. The SE-R was the model we tested.

Interior improvements for the 2005 model year include a new instrument panel design, center console, trim finishes, three-spoke steering wheel, seat material, headliner and added chrome accents and chrome door handles. The instrument panel, designed to fall away from the occupants for increased leg room and improved ingress and egress, is a high tech design with a three-gauge "cockpit" instrument pod with added chrome accents for 2005. The gauges feature a fine vision meter illumination system for superior gauge visibility for the driver. The Altima is a very comfortable car for four adults.

Audio systems include a standard six-speaker AM/FM/CD with an available in-dash six-disc CD changer with radio data system (RDS), speed-sensitive volume control and steering wheel audio controls. Optional is a Bose premium audio system with eight speakers and AM/FM/in-dash six-disc CD changer with RDS, speed-sensitive volume control and steering wheel audio controls.

The interior of the Altima SE-R model differs from the other Altimas with the addition of a unique three-pod center-mounted gauge package similar to that found on the legendary Nissan Z, with volt meter, oil pressure and fuel consumption gauges. Other SE-R exclusives include sport-shaped front seats and headrests with perforated red or gray leather inserts and matching stitching on the seats, steering wheel and shift knob, dark chrome trim treatment and drilled aluminum pedals. Also, the SE-R's front seats and outside mirrors are heated. SE-Rs equipped with the standard short throw linkage six-speed manual transmission also feature a new gearshift knob.

The Altima's exterior facelift features new headlamps and taillights, a restyled smooth front fascia with a distinctive raised hood design, Nissan family grille, chrome accents on SL models and new wheels. The SE-R adds an array of special styling features, including a new front fascia, headlight bezel coloring, compact fog lights and dark window molding coloring. In the rear, the SE-R stands out with a new rear fascia and spoiler, smoked taillights and large dual exhaust finishers. Also visible are the new side sill spoilers, silver painted front and rear disc brake calipers, with the SE-R logo on the front calipers. SE-R badging is located on the rear of the vehicle. The SE-R is also offered in an exclusive exterior color, Code Red, as well as Super Black, Smoke and Sheer Silver.

The SE-R's standard three.five-liter DOHC 2four-valve V6 engine has been tuned to offer 260 horsepower and 251 lb-ft of torque. The SE-R also offers a performance exhaust system with large outlet pipes. A six-speed manual transmission is standard on the SE-R (with a five-speed automatic transmission optional).

All 2005 Altimas feature a front suspension design with extensive use of aluminum parts, which is eight percent lighter than a comparable steel design. A cradle-type frame with an offset coil spring and lower transverse link layout provides better handling and riding performance, cutting 30 percent of lateral forces acting on the front suspension.

The rear multi-link independent suspension was adapted from the Japanese-market Nissan Skyline supercar and is similar to Infiniti's flagship Q45 sedan. The rear shocks and springs are separated for reduced friction and the shock is in line with the center of the rear wheels, providing better damping and less harshness. In addition, the rear suspension is approximately six percent lighter than the rear suspension in the previous generation Altima.

The SE-R comes with 225/45R18 Y-speed rated summer tires mounted on unique 18-inch forged alloy wheels. Braking for the SE-R is provided by large (12.60 x 1.10t front, 11.5 x 0.35t rear) four-wheel disc brakes with standard four-wheel, four-channel, four-sensor Anti-lock Braking System (ABS), Electronic Brake force Distribution (EBD) and Brake Assist (BA).

The 3.5 SE features several interesting equipment packages, including a Sport Package, which includes sunroof and spoiler; Sport Plus Package, which includes sunroof, spoiler, Bose audio system and xenon headlights; Leather Package, which includes a Bose audio system, sunroof, heated leather-appointed seats, automatic temperature control, HomeLink Universal Transceiver, auto-dimming inside rearview mirror and heated outside mirrors; Leather Sport Package, which includes the Leather Package, spoiler and HID xenon headlights; and the Navigation Package.

Finally, and just to prove you can't tell the players without a program anymore, the Altima is an American car. All Altimas are assembled in Nissan plants in Tennessee.

Our test car had a base sticker price of $29,880. With options, it was well over thirty grand, which is a lot for an Altima. On the other hand, the 3.5 SE-R is a lot of car and we liked it a lot, too. If you're on a budget, Altima prices actually start as low as $17,930 for the base model with the 2.5 liter four-cylinder engine and the manual transmission. Nissan offers quite a range of Altimas these days and they all offer solid value for the money. R&D