Based on the same platform as the Ford Fusion and Mercury Milan, the 2006 Lincoln Zephyr comes to market with more standard luxury, added refinement, and a higher sticker price. Starting at $29,660 (including a $665 destination charge), this new baby Lincoln requires a $7,000 premium over the Fusion V6 SEL and about $6,000 more than a Milan V6 Premier. However, in exchange for that extra coin come automatic headlights, dual-zone automatic climate control, a compass, a tire inflation monitor, and real ebony or light maple wood trim on the dash, door panels, and steering wheel. Also included as standard fare are front side-impact and side-curtain airbags, power adjustable and heated front seats, and automatic dimming interior and exterior mirrors. As an added bonus, the Zephyr is backed by a better warranty than its stable mates – four years or 50,000 miles for basic and powertrain coverage, and five years and unlimited mileage for rust protection.

Among the other features found on the 2006 Lincoln Zephyr are a V6 engine mated to an automatic transmission; a tilting and telescoping steering wheel; steering wheel controls for the audio, cruise control, and climate control systems; and leather seats. Options include 17-inch chrome alloy wheels, high intensity discharge headlights, a power moonroof, perforated leather seats with a cooling feature, a DVD navigation system, and a 14-speaker, 600-watt THX-II sound system with an MP3 player, six-disc CD changer, and two subwoofers.

Our tester came loaded with every available option for an estimated price of $36,235 including the $665 destination charge. Given that the 2006 Lincoln Zephyr comes in but one trim, the question of value boils down to how much buyers are willing to spend on options. In comparison, a 2006 Acura TL with a navigation system sells for the same price but lacks cooled seats and a 600-watt sound system, though it does provide 37 additional horsepower. Contrasting the Zephyr with other competitors creates a similar scenario, so it will be up to buyers to decide which features are most desirable.