Acceleration is more than adequate. We timed an ES 300 at 7.6 seconds, accelerating from a standstill to 60 mph. Better yet, the engine is silent at idle speed, and almost silkily silent when rolling along under power. Quietness, in fact, might be this Lexus's single greatest asset. Wind rush is no more than a whisper at highway speeds, and road noise rarely amounts to more than a muted hum. This is one truly quiet sedan. Gas mileage isn't bad. Even hard city driving failed to push our overall figure below 20 mpg, though premium fuel is required. Steering is firmer than before, and quick, but lacks some road feel. In the same way, the Lexus suspension furnishes capable handling and offers more isolation from bumps and holes than a BMW 3-Series or Mercedes-Benz C-Class, yet the ES 300 is not as nimble as those competitors. Braking is swift and sure, except for marked nosedive in "panic" stops. The additional 1.3 inches of rear leg room is barely noticeable, but the Lexus interior is as inviting for four adults as any luxury automobile's. Six-footers can sit comfortably in tandem, although the back-seat occupants must ride with knees raised and have little toe room beneath the front seats. Visibility is fine all around, except that the high parcel shelf and narrow rear window eliminate any view of the trunk and rear corners while backing up. The driving position is excellent, with clear gauges and handy switchgear. Cargo room shrunk by 1.3 cubic feet with the redesign, but the trunk still qualifies as roomy and usefully shaped. Workmanship is first-rate.

Value for the Money
The ES 300 does just about everything a sedan of its class should, and does it very well. For shoppers who value comfort and elegance over sporty road manners, there's no better near-luxury sedan on the market.