A carryover from the previous year, 2005, the 2006 Acura TL is a luxury sedan or luxury sports sedan. It has been made available in six trims that ranges from the 5-Spd AT to the 6-Spd MT with Performance Tires and Navigation System. It has four doors and has a maximum passenger capacity of five people. All trims hold a 3.2 liter V6 engine that can transform its power to 258 horsepower engine that can take up to 20 mpg for city driving and a remarkable 29 mpg for highway driving. This vehicle is a midsize entry-level luxury car from Acura which is Honda's near-luxury brand.

The Acura TL was first introduced to the market in 1996 to replace and take over the niche that would be left behind by the Acura Vigor. Technically, the 2006 Acura TL also was meant to replace the Acura Legend coupe. The Acura TL was a large car that was very much capable of handling a soft ride. This was very much in contrast to the Acura Legends that were crafted as sports sedans with taut proportions. The first Acura TL made its way to the streets bearing a 2.5 liter SOHC 20 valve engine with five cylinders. The second generation of the Acura TL was crafted alongside the Honda Accord. These were later imported to Japan and were sold as the Honda Inspire and the Honda Saber in each dealer network.

Come 2005, the Acura TL bagged in the Passenger Airbag Cutoff indicator and some extra stitching on its front seats. Changes were also done to its seat belt anchor mount along with several minor changes. This car is quite competitive that it was seem by car critics as "Unbelievable Value for the Money?. Come this year, 2006, the Acura TL received the Tire Pressure Monitoring System (or TPMS) and a new computer logic. In North America, the 2006 Acura TL is still the best selling luxury sedan having the G35 sedan as its main competitor. Other competitors include the BMW 3 series, the BMW 5 series, the Cadillac CTS, the Cadillac STS, the Lexus ES, the Lexus GS, and the Lexus IS.

As per the Acura TL's interior, this vehicle has LED backlit analog instruments that have been specially placed and mounted so as to allow the driver instant and easy access to information. Luxury has also been enhanced with the use of upgraded interior materials. The vehicle also sports a more spacious and stylish interior along with its standard perforated leather-trimmed seating.

What have already been scheduled for the Acura TL come year 2007 are some minor model changes. Also, for 2009, the Acura TL will have to undergo a major redesigning. Rumors have it that the vehicle will be most likely to receive new clear taillights, a redesigned front bumper and headlight, and additional horsepower with revised intake and exhaust system.