Toyota’s ever-increasing slice of U.S. market share is led by its flagship sedan, the Camry. U.S. sales of all Toyota vehicles in 2004 exceeded 2 million, of which more than 400,000 were Camrys.

This car is built by American workers in Kentucky and it frequently tops quality and longevity charts, leaving Detroit’s Big Three products in the dust, so to speak. Although the GM, Ford and Daimler/Chrysler products are steadily improving in quality, Toyota is improving faster, and making good money.

The 2005 Toyota Camry is one of the best values and one of the best cars available in the U.S.

What makes Kentucky workers so much better than Detroit workers? Nothing. The difference appears to be superior management, engineering, worker training, highly efficient and effective manufacturing systems and a deep respect for the intelligence, talents and ideas of every worker in the factories. They tap into everything and it shows.

When you jump out of a Chevy Malibu (not a bad car) and get into a Camry, the difference is startling. The Camry offers a superior level of solidity, silence and smooth refinement. The Detroit guys do some good stuff, yet getting out of the Malibu and into the Camry seems to explain, at least to this writer, some of the financial difficulties facing GM these days.

The Camry is offered with three engines, a lively and capable 2.4 liter, 160 hp, double overhead cam, 16-valve engine which, unlike other 4-cylinder sedan versions on the market, is so smooth and capable that you hardly know whether you have a V-6 or a 4-cylinder engine under the hood. Only the Honda Accord offers a 4-cylinder engine this good. The 3.0 liter, 210 hp, double overhead cam, 24-valve V-6 engine in the LE and LXE models is turbine smooth and offers passing performance at higher speeds that would challenge the BMW 5 series, and still turns in more than 30 mpg on a long journey even at cruise speeds in excess of 75 mph. The 3.3 liter, 225 hp V-6 in the SE has a little more oomph for this more sporty Camry model.

The car has room for four full-sized adults, a little squeeze for five, and lots of luggage in the cavernous trunk. Driving is effortless, whether with the 4-cylinder engine or the V-6, and cornering is safe, if not sporty. The ride is Lexus-like (no surprise here), everything is quiet in the cabin. What more could you want in a car? Maybe a little soul — the feeling that you can’t wait to go to work in the morning just to enjoy the driving experience while getting there. Some of this feeling is missing in the Camry, but that may just be a bias from this writer. That said, this is one of the best values and one of the best cars available.

The shape of the Camry is inoffensive and just a little better than dull, but it has an impressive .28 drag coefficient. No, this has nothing to do with gender, but means the aerodynamics of the car are very good, leading to excellent cruise fuel consumption. EPA estimates are 24city/34highway for the 4-cylinder, 21city/29highway for the 3.0 liter V-6, and 20city/28 highway for the 3.3 liter V-6.

There are four models offered. The “standard” Camry which comes well-equipped with power door locks and windows, cruise control, anti-lock brakes, a 4-cylinder engine and a five-speed manual transmission with overdrive and sells for $18,195 — a very good buy. Next is the LE which is the same as the standard except for a new five-speed automatic transmission, a power driver’s seat and keyless remote entry. The LE is priced at $20,665 for the 4-cylinder and $23,070 for the 6-cylinder version. The XLE is well-equipped except for a moonroof, which is a $900 option. It is priced at $22,545 for the 4-cylinder and $25,555 for the 6-cylinder version. The SE is a special model with a sport suspension and some other sporty options at a price of $21,495 for the 4-cylinder and $23,775 for the 3.3 liter V-6 version. Side impact and side curtain airbags are offered on all models for $650. A navigation system with upgraded premium radio and sound system is available for the SE models for $3,205.

Vehicle stability control, traction control and emergency brake assist are available on all models except the standard Camry.

The warranty offered by Toyota is three years or 36,000 miles for the entire vehicle and a generous five years or 60,000 miles for the powertrain.

Why buy a $32,000 Lexus ES330 (which is essentially a Toyota Camry with a Lexus badge) when the Camry can be had well-equipped for $25,000? If you don’t mind driving around in a sea of Camrys everywhere you go, this is about the best car you could own for the money.

Mossy Toyota in Mission Bay loaned cars for this test.

Motoring since 1952, Austin Lynas has owned 55 cars and at one time raced mini-sedans in England. An aerospace engineer, he was instrumental in developing the anti-skid systems used in British military aircraft that preceded today’s ABS systems. Lynas can be reached by e-mail at austin@sandiegometro.com.