One of the Lexus trademarks has been superior fit and finish for its dashboards, door panels and other interior surfaces. ES 300 meets that standard. None of the plastic or vinyl surfaces look hard, brittle, or cheap. Judicious use of walnut trim and an outside temperature indicator add an expensive feel. The electroluminescent gauges pop in the brightest sunlight, yet are easy on the eyes in pitch dark. Nearly all switches fall intuitively to grasp with little distraction, and they work with a firm, satisfying click. Unfortunately, the buttons for the optional memory feature on the driver's seat are an exception. They're small, located on the side of the seat bottom, and troublesome to work in the dark.

Most manufacturers still mount their CD changers in the trunk. Lexus, on the other hand, has found a way to put the ES 300's optional changer in the dash, within easy reach of the driver or front passenger. And there's still adequate storage space for odds and ends in the cabin.

There is even an Automatic Sound Level feature on the stereo, which adjusts volume according to ambient noise, and an auto-dimming electrochromic inside rearview mirror and driver's side-view mirror. Optional heated seats feature two temperature settings.

The trunk is larger than many in the class with plenty of room for a couple of golf bags.