An ES 300 delivers strong standing-start acceleration, measured at 8.2 seconds for the 0-60 mph dash. Midrange pickup also is brisk, though the smooth automatic transmission hesitates to kick down for passing, and its zigzag selector gate frustrates manual shifting. When new, test cars have averaged as low as 17.4 mpg (with gas-eating performance tests), up to a high of 21.1 mpg. Both engines require premium fuel. Yielding a remarkably isolated ride, the ES 300 is the class benchmark for near-luxury comfort and absorbency. That benefit is compromised only by mild pattering on broken pavement and modest float on big humpbacks. The optional Adaptive Variable Suspension is too soft in Comfort mode, a bit too hard in Sport, and feels like the regular chassis on in-between settings. It delivers no ride/handling advantages. Competent, drama-free front-drive behavior is an ES hallmark, but the ride-biased damping precludes the controlled cornering poise of an Acura TL or BMW 3-Series. Steering could use better feel, too. Braking is powerful and swift, but substantial nosedive prevails in "panic" stops. Perhaps the class leader in quietness, the ES is highly refined. The V6 is nearly silent at idle, and subdued in hard charging. Wind and tire noise are exceptionally low. Instruments and controls are simply exemplary, in the Lexus style. The optional navigation system takes less time to learn than most. It governs many audio settings, but no climate functions. The screen has a three-position tilt for daytime legibility, but must be powered open to access tape/CD slots. Interior assembly is hard to fault. Front seats are comfortably supportive, but might hug larger persons too tightly. Leg room is ample, but head room is just adequate for six-footers beneath the available sunroof. Styling hampers visibility aft and over-the-shoulder. The back seat is wide enough for two adults, who will ride slightly knees-up with front seats fully rearward. You get good under-seat toe room, but just adequate six-footer head clearance beneath the sunroof. Entry/exit is easy. Though usefully roomy, the trunk's opening isn't tall enough to swallow big boxes. Bulky trunklid hinges intrude, but are covered to prevent damaging cargo. Fold-down rear seatbacks are absent. In-cabin stowage is good, but not great.

Value for the Money
Few consider it an excitement machine, but the ES 300 is a highly civilized near-luxury sedan. In fact, it's almost a baby LS 430, with its own high levels of comfort, refinement, and amenities. Impressively delivering all that it promises, the well-built ES 300 is a solid Best Buy, new or used. Still, a Camry XLE V6 approaches ES polish at a far lower price.