Lexus redesigned its 4.0-liter V8 engine before dropping it into the GS 400. It boasts four camshafts (dohc) and 32 valves. Variable valve timing allows the engine to deliver strong torque at low engine speeds, while providing healthy horsepower at higher speeds -- often mutually exclusive benefits. The engine produces 300 horsepower and 310 foot-pounds of torque. Most of that torque (80 percent) is available at just 1800 rpm, giving the GS 400 lots of around town cruising power and allowing it to sprint away from intersections. In spite of its impressive acceleration performance, the GS 400 nets an EPA-rated 24 mpg on the highway.

Lexus GS 300 uses a 3.0-liter, 220-horsepower inline 6-cylinder engine. It can make the run to 60 mph in a quick 7.6 seconds, which is quicker than the E320. Yet the GS 300 boasts a 25-mpg EPA highway rating. Its top speed is electronically governed at 144 mph, while the GS 400 is governed at 149 mph. The GS 300 doesn't have all the features of the GS 400 and it certainly isn't as fast, but its price is $8,400 less.

All Lexus GS sedans come with a five-speed electronically controlled automatic transmission with a console shifter. The transmission is designed to be shifted manually as well. The top half of the shift gate has the familiar PRND markings. To the left of Drive is M for manual. Pulling the shifter toward the left permits manually downshifting and upshifting using the shift lever. This can also be accomplished by using the Formula 1 racing-inspired buttons on the front and back of the steering wheel. Pushing the button on the front of the steering wheel downshifts one gear. Pushing the button behind the wheel upshifts one gear. A readout at the bottom of the speedometer displays the selected gear. Electronics prevent downshifting above the engine's redline.

Like all true high-performance cars, the Lexus GS is rear-wheel drive. With all that horsepower, right-foot gratification is instantaneous and substantial. In fact, drivers inexperienced with high horsepower ratings may find themselves intimidated the first few times they apply full throttle. The GS 400 practically leaps off the road when given full throttle. There is plenty of engine noise, but it is a high-tech mechanical sound rather than the angry noise of a Corvette's V8. However, the force pushing the driver back into the seat is very Corvette like.

Under normal driving conditions, however, the GS 400 is a perfect gentleman. It is sedate and effortless with just the right amount of steering effort to instill a firm feeling of control often missing in luxury cars. The ride quality more like a BMW than a Cadillac - firm, but not harsh. The suspension absorbs road variations, while providing reassurance in tight turns and fast sweepers.

Stellar acceleration performance is backed up by big high-performance brakes. The GS 400 stops quickly and without drama. Anti-lock brakes (ABS) with electronic traction control and Vehicle Skid Control (VSC) are standard. New for 2000 is the Brake Assist system, which comes standard. Brake Assist interprets a quick push of the brake pedal as emergency braking and, if the driver has not stepped hard enough on the brake pedal, the system supplements the applied braking power. It's an excellent safety feature as many of us do not always full use the potential stopping power in an emergency situation. Vehicle Skid Control uses the brakes to bring the car back on course if it senses the car is going in a direction not consistent with the steering wheel position. VSC can be switched off using the console mounted button.

Handling is excellent on winding roads. It probably isn't necessary, but an optional Upgraded Tire Package ($215) further increase the cornering limits of the GS 400 by replacing the 225/55VR-16 Michelin Pilot HX MXM tires on 16-inch alloy wheels for a set of 235/45ZR17 Bridgestone Potenza RE030 tires mounted on 17-inch wheels. We'd speculate that the shorter sidewalls of the 17-inch tires might degrade the superb ride quality.

Optional high-intensity discharge headlamps throw a wide low-beam pattern with bright, sharply defined edges. Though the light appears blue/white, it is actually a very white hue in a world of yellowish headlights. They work great. High beams are the standard halogens, which appear yellow by comparison.