The first thing that grabs your eye in the ES 330 is the California walnut wood trim, a dark hue with hints of red. It harmonizes with the brushed aluminum trim, however. All of the trim materials exude a high-quality look and feel. The standard steering wheel and shift lever are covered with stitched leather and look very nice. An all-walnut handle for the shift lever and a walnut-trimmed steering wheel are available for an even more prestigious appearance. Regardless, the steering column is manually adjustable for tilt.

The standard leather upholstery is quite nice and is available in ivory, charcoal, or black. The seats are very comfortable and the seating position is excellent, with lots of front-seat legroom. Optional power-adjustable pedals are a good idea for shorter drivers because they help them to find a good driving position without sitting too close to the airbag-equipped steering wheel. The seats are relatively flat, without large bolsters, making getting in and out easier. The driver's seat comes standard with 10-way power adjustments. For 2004, the power-adjustable front passenger's seat has eight settings, including power lumbar adjustment. The shape and construction of the front seats is borrowed from the flagship LS 430.

The ES 330 is about 10-percent larger inside than a Mercedes-Benz C-Class and the front seats of the Lexus offer significantly more hip room than the Mercedes. The ES 330 does not offer as much headroom as the Mercedes or the Infiniti I35, however, and six-foot drivers may wish for more.

The rear seats are roomy, and this is a comfortable car for four adults. Five is a crowd, but it'll work for short distances, like going to a restaurant, particularly if a member of the Little People is sitting in the rear center position. Overall, it's roomier and more comfortable (with more hip room and leg room) in the back seats of the Lexus ES 330 than it is in the back of a Mercedes C320 sedan.

The driver's seat offers good visibility out front. The self-dimming outside mirrors offer a good view rearward and seem larger than those on Mercedes-Benz cars. The inside rearview mirror is self-dimming (electrochromic) and features a digital compass. The slope of the rear window doesn't allow a panoramic view, though it fills the rearview mirror. The mirror is mounted so close to the headliner that adjusting it requires an awkward grab at its bottom edge. An optional power rear shade filters out the blazing sun, whether driving or parked.

The clean-looking instrument panel features three round, deeply recessed pods with highly legible analog gauges in white-on-black graphics illuminated when the key is turned. Centered is a large analog speedometer. A digital trip computer at the bottom of the speedometer displays range, average fuel consumption and other functions, controlled by a pair of buttons on the left side of the steering wheel. Similarly, a digital odometer with two trip odometers is displayed in the right pod with big analog fuel and temperature gauges. On the left is a big analog tachometer.

The optional navigation system has been improved for 2004 with improved graphics, a larger database of points of interest (5 million compared with last year's 2 million), and new convenience functions. It's a powerful system, but like most of these systems requires some experience and study to master. It raised, rather than lowered, our stress while we were learning how to use it. Technophobes should avoid this option as they may become frustrated and simply not use it. Once mastered, however, it works well. Input an address or point of interest (restaurant, hotel, airport) and the system directs the driver verbally and visually. Pressing the Map button displays the address of wherever you are at that moment, on the fly, a great feature. To reduce the chance of driver distraction, the more involving functions, like inputting destinations, cannot be operated when the car is moving. These systems are getting better each year, but still take time to learn.

Audio functions are integrated into the navigation system (when so equipped) and that's a mixed blessing. To change preset radio stations, for example, you first press the Audio button to call up your presets, which is two steps replacing what takes one step on a standard radio. (There are no audio controls on the steering wheel.) The good news is that the Audio button is smart: Press it when a CD is playing and you're presented with CD functions; press it when FM is playing and you get your station presets. The bad news is that the system at times left us gazing at a screen that had little or no function. After a few moments, the system automatically redisplays the dynamic map of your location, saving you from having to press the Map button.

The sound quality from the optional Mark Levinson system is fantastic, especially when a CD is playing. Combined with the sound-absorbing measures in the ES 330 cabin, it provides the audiophile with crisp, clear highs and lows and enveloping mid range. While the standard audio system is rated at 0.1 total harmonic distortion, the Mark Levinson system generates just 0.01 THD. If you like technology and music and can justify its considerable cost ($3,120), our recommendation is to spring for the navigation/Mark Levinson option, then spend some time in the driveway with the owner's manual open.

Thankfully, the climate control system is not integrated into the navigation system. Instead, it features separate controls below the navigation display that are clearly marked and easy to operate. It's an elegantly designed system with dual zones and nicely integrated switches for the seat heaters. A small display indicates whether the passenger airbag is enabled, a comforting safety feature, though we confess we grew tired of seeing the illuminated indicators. At the top of the center dash area is a small digital clock that's straightforward and easy to set, though it lacks the elegance of Infiniti's analog clocks.

The center console features a storage box with a power outlet, and two conveniently placed cup holders with adjustable rings. There's a purse hanger in the front passenger footwell, and two retractable coat hooks in the rear. Power windows with auto up/down with jam protection are used at all locations. Retained accessory power allows operation of the power windows and power moonroof after turning off ignition, but not the audio or navigation systems.

Trunk volume is comparable to the class, and considerably larger than that of the Mercedes C-Class sedans. A cargo net is available, but costs extra.