According to Consumer Reports (June 04), the TL gets the BEST mileage in its class in its actual road testing, with a 23 MPG as the overall average and a 150-mile trip of 27 MPG, with a range for CITY MPG of 16 to Highway MPG of 35.

They drive very conservatively though (i.e. speed limit w/easy starts, little speed change, etc.)..

By the way, BMW 330i, Volvo S60 25T, and Lexus E330 all get 22 MPG and 26 MPG (for overall average and the 150-mile trip, respectively.)

My guess, after looking at their numbers, is that the biggest variable is NOT the car but the driver.