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 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.

Acura was the first luxury division established by a Japanese automaker. The creation of Acura coincided with the introduction of a JDM Honda dealership sales channel, called Honda Clio, which sold luxury vehicles, joining previously established Honda Verno, followed by Honda Primo the following year. In its first few years of existence, Acura was among the best-selling luxury marques in the US, outselling established brands such as BMW and Mercedes-Benz. Though sales were down in the mid-to-late 1990s, the brand experienced a revival in the early 2000s, due to drastic redesigns and the introductions of new models.
In the late 1980s, the success of the company's first flagship vehicle, the Legend, inspired fellow Japanese automakers Toyota and Nissan to launch their own luxury brands, Lexus and Infiniti, respectively. The 1990 launch of the NSX, a mid-engine exotic sports car, offered a reliable and practical alternative to exotic European sports cars, and introduced Honda's VTEC variable valve timing system to the North American market. The 1993 Legend coupé featured Acura's first use of a six-speed manual transmission mated to a Type II engine. In the late 1990s, Acura produced a Type R version of its compact Integra, which featured a reduced curb weight, a stiffer and lower suspension, and a high-output VTEC engine.

In the early 2000s, Acura introduced new models, including the company's first all-original SUV, the MDX, and two models which replaced the Integra coupé and sedan, the RSX and TSX, respectively. Type-S versions of the RSX, CL, and TL were added to the brand's lineup during that decade. Acura's 2005 RL flagship introduced SH-AWD, a torque-vectoring all-wheel drive system. The 2007 RDX, a crossover SUV, featured the first North American use of a turbocharged Honda engine. A second generation NSX was launched in 2016 and features a twin-turbocharged mid-engine, a nine-speed dual-clutch transmission, and Sport Hybrid SH-AWD.