I must give a nod to the 2007 Nissan Altima, which, with custom 18-inch wheels leather package (about 24K for the 4-cylinder SL package and another 2K for the 18-inch or 20-inch wheels), has the grandeur of a sexy BMW without the price or repair headaches. My wife has had her 1999 Altima for six years with ZERO problems. In contrast, my 1999 Volvo S70 has had more problems than a crack addict in and out of rehab.
To add to my desire for the newly designed 2007 Altima, it has been given top rating in a comparison with the Camry and the Accord in Nico Club.
Update: I test-drove the 07 Altima and I found it less than comfortable. Cramped, small seat, no back support, overall cheap feel. I ended up getting a slightly used 07 Maxima for $ 21,900, about five grand cheaper than the new Altima. The Maxima is essentially a Lexus GS for a third the price. That's the Nissan to get. Don't waste your time on anything else by them.