2006 Subaru Legacy 2.5i Limited (Photo: Michel Deslauriers, Auto123)

In short, the Legacy is a sports sedan in its own right. It is also a great winter car. Along with the aforementioned AWD, ABS and EBD systems, the Legacy has windshield wiper warmers and variable-temperature heated front seats that I appreciate a lot. Unlike some other cars that offer on/off heating for the seats, I can climb aboard the 2.5i on a chilly morning and set the temperature to full blast inferno hot. After a few minutes of transpiring, I'll turn down the heat to light simmer and enjoy the rest of the commute to work. And despite being equipped with a host of technology to keep us on the pavement, there are 6 airbags to protect us in the event of an accident.

The cockpit of the Legacy is supremely comfortable. However, it is snug compared to its heavy-hitting competition. Although the car's dimensions are somewhat similar, it feels a tad smaller inside. It is particularly noticeable in back, where legroom and headroom will suffer for taller people. The front seat cushions are low, which enhance the car's sporty feel, but there is virtually no room for rear-seat passengers to settle their feet. Of course, my kids don't mind at all. And neither do I, because I'm the one who's driving and that location inside is where you will get the most entertainment from this car. Come to think of it, maybe comparing this car to an Acura TSX or Mazda6 would be better, with its size and sportiness.

The dashboard is designed with the same mix of colours and textures than in the 2006 Forester XT which I drove a few weeks ago. I think the

2006 Subaru Legacy 2.5i Limited (Photo: Michel Deslauriers, Auto123)

dash looks better in the Legacy, more harmonious and tasteful. It might be that it flows better with the nicer door panels and armrests. The sound system has a 6-CD changer but lacks MP3 capability. The dual-zone climate control is interesting, but the rotary knobs are reserved for setting the temperature; I would like to have a regular knob for setting the location of the airflow, instead of a single button where you have to take your eyes off the road to make sure you choose the desired setting. In general, and despite some minor irritations, I really enjoy the 2.5i Limited's cockpit.

The 2006 2.5i Legacy with a 5-speed manual has a base price of $28,495. This 2.5i Limited tester costs $35,395. It has no available options, as it already comes pretty much fully-equipped. That is not exactly cheap, as you can purchase a Toyota Camry SE V6, a Honda Accord EX V6, a Mazda6 GT-V6, a Mitsubishi Galant GTS, a Nissan Maxima 3.5 SE or an Acura TSX for less money. They also all have more

2006 Subaru Legacy 2.5i Limited (Photo: Michel Deslauriers, Auto123)

horsepower.

Subaru seems to be moving upmarket, trying to slot itself halfway between Honda and Acura, or Toyota and Lexus. And when you think about it, people are willing to pay more for a pair of Levi jeans as opposed to the Wrangler brand. They both do the same job, but you feel as though you're paying for a better-quality product when purchasing the higher-priced brand. In my opinion, by witnessing the Legacy's superb fit and finish, high-quality materials and sophisticated drivetrain, it's a good strategy on Subaru's part. They are not planning to top the sales charts any time soon, and probably don't have to.