The new Miata has set the bar high

The new Mazda MX-5 Miata is all-new for 2006.

It is longer, wider, taller and more powerful than the previous model. It also gets better gas mileage and is cleaner than the 2005 version. Its looks are sharper, more assertive, and it's more fun to drive and has improved safety with crash protection from side impacts.

Three transmissions are offered, a five-speed manual, a new-for-2006 six speed manual and a six speed automatic with Activematic, Mazda's take on a shift-it-yourself gearbox. Only one engine is available, a 2.0-liter, inline four cylinder, comes in two tuning levels, one rated at 170 horsepower, the other, for the automatic, rated at 166 horsepower.

The MX-5 Sport ($24,435) model I tested is the first in line with the six-speed manual. Standard features on the Sport include 17-inch aluminum alloy wheels and a front suspension tower bar. Run-flat tires with performance-oriented, asymmetrical tread and tire pressure monitoring are optional ($515). And a sport-tuned suspension with Bilstein shocks and limited slip differential ($500) is available for Sport models with the manual transmission.

There's not a single body panel or fixture on the 2006 Mazda MX-5 that's the same as on the 2005 model. But just as with the second generation Miata (1999-2005), the third generation is still unmistakably a Miata. The interior of the 2006 Miata is bigger than before, which results in a marginally roomier cabin. Overall, interior quality and appearance are very nice. Fit and finish features are tight and smooth. The new Miata is a blast to drive.

The added 28 horsepower and 15 pound-feet of torque give it a nice kick in the pants. With the wider track and lower center of gravity, it corners flatter than should be possible.

Balance is so close to perfect, with Jeanie on board, of course, and with the sporty, asymmetrical-tread tires, it held its line through the corners on County Road 73 in Morrison Canyon like it was highway striping paint. The new Miata cruises well, too. Not that this is its forte, but when it must, it did well on Interstate 25 in stop-and-go traffic on the way to the Rockies game.

As the holder of the sales record for two-door, convertible sports cars, Mazda has done it again, set the bar high and produced a great car.