While the SC 300 and SC 400 share underpinnings, their individual engines endow them with distinctly different characters. SC 300 shares its high-output 220-horsepower 3.0-liter inline-6 with the Lexus GS 300 performance sedan. SC 400 comes with a 4.0-liter double overhead-cam V8 that produces 290 horsepower. Both come with electronically controlled automatic transmissions.

ABS-regulated ventilated disc brakes are standard all around. (In most cars fade-resistant ventilated discs are used only in front.) Other safety provisions include dual front airbags and front seatbelt pretensioners. Traction control is optional and comes bundled with heated seats.

Standard SC 400 features include defogging outside mirrors with automatic dimming and an automatic headlight-on/off system. A lengthy selection of options can be added to these well-equipped models. An automatic garage door opener is incorporated in the moonroof option, and the car's security system includes a fail-safe engine immobilizer.