This hotly contested segment has a clear benchmark, it is the Acura TL (and its 2-door cousin Acura CL). The TL succeeds in blending comfort, style, luxury, and sport into an efficient package at an affordable price.
But the Acura's not for everyone. We also recommend the sporty and Euro-flavored Audi A6, the comfortable Buick Park Avenue, the affordable and fast Infiniti I30, and the luxury-orientated Lexus ES 300.

Introduction of the somewhat smaller and sportier rear-drive IS 300 leaves the front-drive ES 300 the more conservative entry-level Lexus sedan. The 2001 model marks the fifth year of the current design, which debuted for 1997, and while that's not very old even in today's fast-paced market, it may explain why ES year-to-year sales slipped by about 6 percent in calendar 1999 and by nearly 8 percent in the first four months of 2000. Another factor is the RX 300 "crossover" sport-utility, which is loosely based on the same platform and is likely stealing some ES sales by offering greater room and cargo-carrying versatility, "command seating", available all-wheel drive and other features people like about SUVs in general.
The ES 300 will mark time until its next redesign, which is reportedly set for the 2002 model year. Little is known about it outside Toyota, but it should remain a "platform cousin" of Toyota's new-generation Camry sedan, which is due at about the same time, though again with different styling and more standard features to justify a premium price. One report suggests the ES will move slightly upscale in price and equipment to put more image and profit distance between it and the Camry, not to mention the IS, though not so much as to interfere with Lexus' mid-range GS sedans. Some observers also hint that Lexus may offer its own version of the new-generation Camry Solara coupe and/or convertible as a companion to the ES sedan, but we think this unlikely.