This is a deluxe and luxurious environment wrapped in supple leather and decorated in a profusion of glossy hardwoods. The wood, available in either light bird's-eye maple or dark burled walnut, appears on the steering wheel and gear shift knob as thin streaks across doors and dash, decking on the center console and flap doors concealing the audio unit and optional dash-mounted Lexus Navigation System.

The standard layout positions two contoured bucket seats on each side of the console that cradles the automatic shifter gate and a storage bin with leather-padded armrest on top. Behind the front seats, there's a pair of smaller form-fitting rear seats rigged with vertical backs, integrated headrests and three-point safety belts. Tally the number of seats and you'll get space for four, although the reality of spatial parameters in the rear make these rear seats comfortable only for Barbie and Ken dolls, or as a relief storage shelf for the diminutive trunk, particularly when the hardtop roof stows back there and consumes most of the package space.

Although the SC 430 contains a complex array of sophisticated electronic gear and power-motivated controls for virtually all mechanical equipment, organization of the cockpit is direct in a simple and accessible plan. The driver faces a steering wheel with tilt and telescope movements plus toggles for the cruise control system. Immediately ahead is the instrument panel with three chrome-ringed binnacles housing round analog gauges that display crisp white-on-black graphics and vivid red needles. Switches for windows and door locks dot the driver's padded armrest on the door to the left. To the right above the console, horizontal modules hold audio and climate systems, plus a video screen for the available DVD-based navigation system.

The automatic climate system has a separate LED display indicating temperature readouts and air flow, with independent controls for left and right sides of the cabin. This smart system includes temperature sensors scattered around the cabin and lap vents that deploy when the top is open to automatically compensate for warm sunlight flooding the cabin.

The 240-watt audio equipment was developed exclusively for the SC 430 at the Connecticut-based Mark Levinson company, which has a reputation for designing top-quality audio systems. It employs a seven-channel amplifier and nine speakers including an eight-inch subwoofer, cassette deck and six-disc CD changer in the dash. With digital signal processing (DSP) and automatic sound leveling (ASL), the complex equipment turns the cockpit of the SC 430 into a mobile sound box. The most impressive aspect of this system is that it maintains full harmonic richness and high audio resolution even when you're zipping along at freeway speed with the top down.

A toggle switch beside the climate system opens the top (the car must be parked). Press it and side windows dip, a trunk flap rises and the lid quickly folds in half and slips into recesses of the trunk, then the flap closes and windows descend into the doors.