Two new convertibles debut this year: the Mazda MX-5 Miata and the Pontiac Solstice. Not since Camaro vs. Mustang has there been such a heated rivalry between two mainstream sporting automobiles. Ranked by sheer sex appeal, the Pontiac Solstice is unbeatable. But when it comes to the other things that matter in the real world, such as dynamism, quality, daily driveability, and the ability to inspire confidence in ownership, the 2006 Mazda MX-5 Miata is the better choice.

It’s not a pretty car, especially when parked next to the Pontiac. But from behind the wheel, the MX-5 Miata is pure, unadulterated delight. Equipped with a seamlessly smooth engine, a short-shifting manual transmission, razor sharp steering, instantaneous brakes, and a suspension that offers surprising compliance coupled with impressive grip, there are few vehicles for sale today that are as much fun to drive as the MX-5. It’s light and lithe where the Solstice is heavy and wide, it’s got quality materials where the Solstice has cheap, shiny plastic. And it’s much easier to drop the Miata’s top or raise it when the weather turns damp and chilly. Plus, it’s got room in the trunk for a decent amount of cargo when the top is down – the Solstice not so much.

Choose the base Club Spec and you’re hitting your favorite twisty road – or the local track – for about $21,000. Load the MX-5 up with all the goodies and select the 3rd Generation Limited edition, and you’re spending close to $30,000. In between, Mazda offers several levels of trim, some with leather and some with cloth, some with Bose premium audio and some without. A base version adds air conditioning to the Club Spec; the Touring provides power door locks with remote keyless entry, cruise control, and fog lights; the Sport includes a six-speed manual over the five-cog gearbox and bigger performance tires sized 205/45R17; and the Grand Touring lays on the leather and Bose audio. The rare 3rd Generation Limited includes stability control, xenon headlights, satellite radio, and special trim. All are powered by a 170-horse, 2.0-liter engine driving the rear wheels, and a slick six-speed automatic with paddle shifters is optional. Other options include a removable hardtop, run-flat tires, and a suspension package.

Fun-to-drive character, a strong record of durability, low sticker prices, and a combined fuel economy rating of better than 20 mpg all point to a winner of a two-seat roadster, our pick for the Best New Convertible of 2006: the Mazda MX-5 Miata. – Christian J. Wardlaw