XLE is short for excellent in Camry.

There are many reasons why the Toyota Camry XLE just might be a good luxury-car choice for many buyers. While the concept of a luxurious Camry may seem like an oxymoron, a fully optioned XLE model easily breaks the $30,000 price point and offers an immodest helping of features.

The notion of a lavishly appointed Camry car might appeal to many buyers beyond those looking for good value.

First off, there's an image problem felt by many well-paid professionals who serve low-income communities. I've heard this quandary expressed by teachers, health care workers and the clergy who perceive that they couldn't possibly show up at the workplace in a Mercedes-Benz, Jaguar or Porsche. But who would knock someone who drives a Toyota?

Then there's the situation of the owner or chief executive officer of a small business who is exhorting employees to get by on less, cutting the budget and reducing payroll. For the big guy or gal to show up in a new Range Rover or Mercedes S-Class will send the wrong message. But in a Camry, the CEO is a man or woman of the people, a leader by example.

One could make a case that the Camry is now the People's Car, like the Ford Model T or the original Volkswagen of earlier years.

The Camry remains the country's best-selling car while total Toyota sales were up nearly 14 percent in 2006 and industry prognosticators are expecting more of the same in 2007. Camry numbers should bloom to even higher levels this year on the basis of an all-new model and the introduction of a hybrid version as well.

The XLE model is the top of the Camry model range. It offers an impressive range of standard equipment, including leather interior, high-end audio system, power moon roof and automatic climate control.

A new 3.5-liter, 268-horsepower V-6 engine that's coupled to a six-speed automatic transmission powers the Camry. It meets ultra-low emissions vehicle II standards and offers a respectable 31 miles per gallon in highway driving. You can't get better in the low end of the luxury market.

In fact, this engine/transmission combo is almost identical to that of the all-new Lexus ES350, also built by Toyota. The engine is very smooth and delivers excellent, but not neck-snapping, performance.

While I'm not dazzled with the new Camry's exterior design, the interior is first-rate. The length remains the same, although the new model looks and feels larger inside than its predecessor. Interior space volume hits 101 cubic feet.

Toyota generally does a commendable job with interior design and constructs the components from high-quality products. The XLE features comfortable, leather-covered seats. The controls and center console are well designed to manage audio, navigation and climate-control functions.

With a longer wheelbase and wider track (space between the wheels as seen from the front or back), the XLE offers a true luxury-class ride.

The steering and suspension are biased toward comfort, not for ripping through a twisty country road. The Camry SE model is a bit more athletic with modified suspension and bigger wheels, but the Camry line is not aimed at the sporting set.

Safety is a high priority with most buyers these days and the Camry delivers most of the expected features. These include front- and side-impact air bags as well as side-curtain air bags and knee bolster air bags. The front seats utilize anti-whiplash technology.

There are two safety-related options that seem essential in the Camry XLE.

The first is the $650 vehicle stability control and traction control. Why Toyota does not include these essential safety systems in the basic package is a mystery.

The other highly desirable feature is the $1,200 navigation system. The Toyota version is one of the best in the industry and much better than you'll experience in most high-priced luxury cars. A really good navigation system can remove a lot of the stress out of driving in unfamiliar territory.

Cordell Koland is an automotive journalist based in California's central coast. He can be reached at [e-mail].

Toyota Camry XLE V6

Price as tested: $31,204. Engine: Type: 3.5-liter V-6. Horsepower: 268 @ 6,200 rpm. Torque: 248 foot-pounds @ 4,700 rpm. Fuel economy, automatic transmission: City: 22 mpg. Highway: 31 mpg. Curb weight: 3,516 pounds.