Acura is the luxury and performance division of Japanese automaker Honda, based primarily in North America. The brand was launched on March 27, 1986, marketing luxury and performance automobiles. Acura sells cars in the United States, Canada, Mexico, Panama, and Kuwait. The company has also previously sold cars in Mainland China, Hong Kong, Russia, and Ukraine. Plans to introduce Acura to the Japanese domestic market in the late 2000s did not eventuate due to the financial crisis of 2007–2008.

A luxury car is a car that provides above-average to high-end levels of comfort, features, and equipment. Often more expensive materials and surface finishes are used, and buyers expect better build quality. The usually higher pricing and more upscale appearance is often associated with higher social status of the users, compared to low and mid-market segment cars.