For around $28k, a used 2001 Lexus IS300 can be had....not as big as the Accord though. For size, reliability and winter use, try a Subaru GT (Sedan or wagon).

 

Assuming you want a non AWD, comfortable and somewhat sporty car, i'd go for a '02 BMW 325i. About $27.7K without any options, or $30K with sport package and Xenon's... and I bet you could negotiate at least $1K off MSRP these days...

Great engine, nice ergo's, very good performance and handling, fairly luxurious, well built, etc.

I also like the Acura TL-S, but it's auto only and front wheel drive. Both deal-killers in my book.

I'd also consider a MB C240, but you'll just sneak under $30K with no options, and MB quality has been called into question recently...

The new A4 1.8T is also likely a contendr, but there suspensions seem kind of softish to me, and the styling a little too rolly-polly.

 

Mercedes C230k coupe or C240
BMW 325 seden
Lexus IS300

 

TL Type S

We were looking for a car under 50k and we almost bought the Type S for 30k.

 

Altima is not a bad choise