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The popular Toyota Avalon has been completely restyled for the 2005 model year. Still the top-end Toyota line, it features improved performance and a more luxurious interior.

The Avalon, which first launched in 1995, is assembled at Toyota Motor Manufacturing in Georgetown, KY, styled at Calty Design Research in Newport Beach, CA, and developed by U.S.-based Toyota Technical Centers. Tell me again why this is considered to be a Japanese car. You can't tell the players without a program anymore. BMWs are being built in South Carolina, Mercedes-Benzes in Alabama and the list of "foreign" cars being built in factories in the good ole US of A goes on and on.

The Avalon is offered in four trim levels, the standard XL, the sporty Touring, the XLS and the top-of-the-line Limited. Our test car, a base XL, was no slouch in the luxury department, so Limited owners must really be wallowing in it.

New amenities on the interior include a seven-way adjustable steering column to provide drivers the option of various vertical and telescopic adjustments as well as a sliding armrest for optimal driving comfort. Rear passengers also benefit from a flat rear floor that provides additional leg room and comfort, especially for the middle seat passenger. Rear passengers also enjoy reclining seats up to 10-degrees using a lever on either side of the seat.

All Avalons are powered by an all-new 3.5-liter, 24 valve, V6 engine matched to a five-speed sequential shift automatic transmission. A sequential shift feature allows the driver to enjoy a more involved driving experience by controlling gearshifts manually, when desired. Equipped with Variable Valve Timing with intelligence (VVT-i), and a dual-stage variable intake manifold, the new V6 produces an impressive 280 horsepower and 260 lb.-ft. of torque — a performance improvement in horsepower of more than 33 percent over the previous generation. This engine is the most powerful V6 ever offered by Toyota in its U.S. model line-up.

The Avalon can accelerate from zero-to-60 mph in 6.6 seconds while achieving an impressive estimated EPA fuel economy mpg rating of 22 city/31 highway. In addition to being more powerful and more fuel efficient, the Avalon is targeted to be certified as an Ultra Low Emissions Vehicle (ULEV).

Toyota developed many technological improvements specifically for this engine, including the introduction of a unique new roller rocker concave cam profile that provides faster opening and later closing of the valves which is a key contributor to Avalon's power increase. In addition, the dual VVT-i system optimizes intake and exhaust valve timing to increase high-speed torque, ultimately improving fuel economy.

While the XL model features 16-inch aluminum alloy wheels, 17-inch aluminum alloy wheels are standard on the Touring, XLS and Limited grades. Michelin Energy MXV4 P215/55 R17 tires were designed exclusively for the Avalon Touring and Limited models for improved control, responsive steering and sharpened handling.

The Touring model features a more firmly tuned suspension and higher coil spring rates. The Touring grade wheels also feature a graphite finish.

Engineers optimized the exterior design of the Avalon for minimal wind noise and reduced cabin noise and vibration by refining the shape of the A-pillar and side mirrors and lowering the position of its aerodynamic windshield wipers. In addition, the Limited model offers a specially designed acoustic windshield.

The Avalon brings several "firsts" to the Toyota lineup. Side mirrors on the Limited grade feature Toyota's first "in-glass" LED turn signal, and a LED puddle lamp that illuminates the area along the side of the car when passengers approach the vehicle. The Limited grade also features side mirror memory.

Toyota's first low-profile wiper blade was uniquely developed for the Avalon. The wiper blade's aerodynamic, low-profile and lower sectional height results in efficient wiping and reduced wind noise. The one-piece blade assembly contributes to the reduction of frozen blades.

Compared to the previous generation Avalon, new high performance halogen headlamps light the road with a longer and wider beam and are standard on XL and XLS grades. Touring and Limited grades feature high intensity discharge (HID) headlamps with dynamic auto leveling for improved visibility, while reducing glare for oncoming traffic.

The front seat-mounted side airbags have been redesigned to provide a greater coverage area, and the body structure has been strengthened to help meet the latest side impact standards. Front and rear side-curtain airbags help provide protection in certain types of severe side impacts. The Avalon also features a driver's knee airbag as standard equipment.

The standard anti-lock brake system (ABS) can help the driver maintain steering control during sudden stops by preventing brake lock-up. Electronic Brake-force Distribution (EBD) optimizes braking pressure at each wheel to help minimize body dive or sway during hard braking and cornering.

Vehicle Stability Control (VSC) is available with traction control (TRAC) and Brake Assist (BA). VSC helps control side skids under demanding conditions by detecting and helping to correct loss of lateral traction during cornering. The VSC system integrates TRAC to help limit rear wheel spin on slippery road surfaces. The Brake Assist system can help the driver take full advantage of the ABS in emergency situations. Brake Assist is designed to determine if the driver is attempting emergency braking and, if the driver has not stepped firmly enough on the brake pedal to activate the ABS, it applies maximum braking pressure until pedal pressure is released.

Standard comfort and convenience features on the XL includes a premium AM/FM/cassette/CD stereo system with nine speakers, dual-zone automatic climate control with air filtration, remote keyless entry, power door locks with anti-lockout feature, power windows with driver and passenger auto up/down with jam protection and retained power, fabric front bucket seats, multi-adjustable power driver's seat and center console storage area.

In addition to the standard features of the XL, the Touring is equipped with leather-trimmed seats, power front passenger seat, leather-wrapped steering wheel and shift knob and aluminum door scuff plates.

Also adding to the XL standard features, the XLS grade includes power moonroof, four-way adjustable power passenger seat, in-dash six-disc CD changer, dual heated outside mirrors with auto-dimming electrochromic driver's side, auto-dimming electrochromic rearview mirror with compass, aluminum door scuff plates and anti-theft system.

The top of the line Limited adds to the XLS features with a JBL Synthesis audio system with six-disc CD changer and 12-speakers, one-touch auto-reverse power rear sunshade, driver and front passenger heated seat with fan, memory driver's seat, power driver's seat cushion length adjuster, and Smart Key System.

The Smart Key System provides convenience and enhanced security for the Limited model. With the Smart Key System, an on-board sensor recognizes the signal from a light and compact key fob when it is in close proximity, turning on the puddle lamps and interior dome lamp and unlocking the doors when touched. Once the Smart Key System is engaged, the system allows the driver to start the engine by pushing the power switch. The driver can also position the key close to the power switch and push the switch to start the engine. Smart Key users do not have a conventional key to start the engine. The Smart Key System also allows drivers to open the trunk when the key fob is near the rear bumper.

Our XL test car had a base sticker of $26,350. The only optional equipment consisted of a power moonroof ($910) the in-dash CD changer ($200) and carpet floor mats ($199). Add $540 to that for destination charges and the final sticker was $28,199, which isn't much for a car these days. The XL offers excellent value so it's easy to understand its popularity. We certainly recommend it to anyone looking for an affordable luxury sedan. R&D