I'm looking at spending 10k-12k on a car and trying to decide what's the best Value.

You'll probably spend a bit more with the Acura, but they don't make CL's anymore so it might be hard to find parts if there's a problem with one later. The CL is also only in a coupe model. You didn't say if you were getting an Accord coupe or sedan. Accord might be better value than the CL since they still make them. Check the Blue book online to see the value of these cars.

I prefer the accord.