The LS is aimed squarely at the import competition, and in a broad sense it covers the mark. One indication of that is that it uses rear-wheel drive, the first mark of a sports sedan, like those from Mercedes and BMW. The V6 Luxury model comes with 16-inch wheels and tires, all-speed traction control, power-adjustable pedals, leather seats with eight-way power adjustment for the driver and six-way for the front passenger, an in-dash CD player, black lacquer interior trim and dual-zone climate control. The Lincoln LS interior is understated, in the European fashion. The feeling is cozy, almost cockpit-style, and there are no gaudy trim pieces. The leather seats, nonetheless, feel cushy in the Lincoln tradition. The power tilt-and-telescope steering wheel and exterior mirrors are tied to the memory buttons, and when the ignition is switched off the driver's seat automatically moves back, which makes getting in and out easier.