With any engine, these sedans have silky powertrains, ultralow noise levels, ample midrange punch, and powerful, undramatic braking. The automatic transmission is smooth and responsive and the "E-shift" buttons on the GS 400 do their job well enough. Wind and mechanical noise are minimal enough so tire roar becomes noticeable, especially with the optional low-profile 17-inch tires. Both engines demand premium fuel. Test GS 400 sedans have averaged 17.9 to 19.0 mpg, while a GS 300 returned 17.2 mpg (with more city driving). These sedans offer a higher level of control than prior Lexus models. Both GS models blaze ahead with ironlike stability at high speed. Unlike other Lexus sedans, they also corner with grippy precision, aided by firm and responsive steering. You can expect a trifle more body lean than in a 5-Series BMW, and the GS isn't quite as "tossable" on curvy roads. At the same time, you get a ride that's comfortably supple over most any surface, though the GS 400 can turn fidgety and thumpy over tar strips and expansion joints. Passenger and cargo room are better than before, though not by much, in a rather cozy interior. Rear entry/exit isn't the best either, though all doors open exceptionally wide, and back-seat head room remains tight for 6-footers. Otherwise, space is ample for four adults, or five in a pinch (perhaps literally). Though not exceptionally roomy, the trunk is satisfactory. GS drivers face a well-arranged Lexus dashboard that presents large gauges and large, simple minor controls. Like all Lexus models, this one is solidly built and carefully finished, crafted of top-quality materials, though we noted a couple of uncharacteristic interior rattles in a GS 400. Cabins are trimmed in supple leather and gorgeous wood.

Value for the Money
All told, GS is the only true Japanese alternative to taut-handling German sport sedans, without losing the posh, smooth ride of a Lexus. Prices are a drawback, but the GS is still worth a look if you're shopping in the Lexus level. We prefer the BMW 540i and Mercedes-Benz E430 over the GS 400, which makes the GS 300 our pick as the better value of the duo.