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It remains a mystery to me why Mazda would dump such an iconic name as Miata, the first of the modern-day roadsters. So when friends and co-workers asked me the usual question – “Watcha drivin?” – and I would respond with Mazda MX-5, they’d shoot me this blank stare. What, an SUV? Minivan? No, it’s a Miata, only they don’t call it Miata anymore. Go figure. Once past the name game, I found the little two-seater to be just as agile and thoroughly enjoyable as ever. With its quick reflexes, handling balance and howling exhaust, MX-5 rekindles my long-lived passion for British and Italian sports cars. The new retractable hardtop is just the icing on the cupcake. Here, we have a snug little coupe that transforms into a fun-loving roadster with the flip of a latch and the push of a button. The purist in me says: Wait a minute, a sports car is supposed to have a fabric top. But the Mazda’s flip top works so well that such concerns are quickly blown away in the breeze. Other than the optional hardtop – a manual cloth top comes standard – the 2007 MX-5 is a carryover from last year’s third-generation makeover that brought slightly larger dimensions and racier styling. Top down, the hard-roof version looks no different from the ragtop model. As usual, Miata – sorry – MX-5 remains modestly priced, with the base model starting about $20,000. Even the top-drawer model with all the trimmings represents a decent bargain for a distinctive, fun and capable little roadster.

PERFORMANCE: The lightweight MX-5 feels fast and very nimble, cornering like a little racecar and accelerating with a satisfying howl. The 166-horsepower engine seems stronger than the numbers would indicate, revving happily with a surprisingly smooth refinement. The six-speed transmission snicks into gear nicely, making any driver feel like a budding Phil Hill. Indeed, plenty of Miatas and, now, MX-5s appear at club-racing events.

DRIVABILITY: The little sports car begs to be thrown into corners, where it rewards drivers with superb balance and adhesive grip. Quite a little package of cruising fun and back-road tractability. The steering is go-cart quick and responsive, requiring some practice to keep from darting all over the place. The disc brakes with standard anti-lock are rock solid.

STYLING: There was plenty of unsolicited admiration for MX-5. I even received several “nice car” comments as I bounced into the parking lot at the Barrett-Jackson Collector Car Auction amid all the high-price iron. Overall, the look is more purposeful and less toylike with its larger size, muscular wheel arches and big alloy rims. The hardtop fits the profile nicely and looks well-integrated with the overall style. The roof retracts and erects rather quickly, in the 10-second range, quick enough to change the ambiance at a stoplight. The stowed roof takes up no more space in the teeny trunk than the soft top.

INTERIOR: The cockpit remains snug but not as snug as it used to be. My lanky self folded up in there reasonably well, certainly better than the former Miata. Still, legroom is scant, and nobody taller than 6 feet will find true happiness within. The new interior looks stylish and sophisticated, with modern trim, comfortable seats and attractive dials and gauges.

BOTTOM LINE: The retractable hardtop brings MX-5 to a wider audience, with more comfort and security, while keeping the original intent of the fun, maneuverable and affordable sports car.

Vehicle type: Two-passenger, two-door convertible, rear-wheel drive. Engine: 2-liter inline 4, 166 horsepower at 6,700 rpm, 140 pound-feet torque at 5,000 rpm. Transmission: Six-speed manual. Wheelbase: 91.7 inches. Overall length: 157.3 inches. Curb weight: 2,573 pounds. EPA rating: 24 city, 30 highway.

HIGHS: Disappearing hardtop, nimble handling, affordability. LOWS: Tight cockpit, small trunk, Miata name dropped.

Pricing Base price: $26,360. Price as tested: $28,670.

OPTIONS – The Grand Touring package includes a high level of comfort and convenience features, such as the retractable top, full power controls, 17-inch alloy wheels, leather seats, Bose audio, side air bags and antilock brakes. – Sport suspension with limited-slip differential, $500. – Premium package with keyless entry and startup, stability control with traction control, $1,250. – Shipping, $560.