The 2008 Lexus ES 350 is largely unchanged. The ES remains essentially a luxury version of the Toyota Camry; Lexus is Toyota's premium division. The ES 350 is powered by a 272-hp 3.5-liter V6. The sole transmission is a 6-speed automatic. Available safety features include ABS, traction control, an antiskid system, front side airbags, curtain side airbags, rear side airbags, and front knee airbags. Lexus's Pre-Collision System, which readies airbags, seatbelts, and brakes when sensors detect a skid or imminent crash is optional. It's paired with adaptive cruise control.

Wood interior trim and a sunroof are included, but leather upholstery is optional. Other options include the Ultra Luxury Package with a "panorama" glass roof, a navigation system with a rearview camera, and steering-linked headlamps.