The interior trim is high quality and everything fits together nice and tight. Lincoln offers two new interior color combinations for 2004: Dark Stone/Medium Light Stone and Shale/Dove. A canopy shields the instruments. On Premium and Ultimate models, real burled walnut trim brightens the doors and the area around the controls, giving the cabin a warm, rich ambience. The platinum-colored center panel is a high-quality piece. Stereo and climate controls are clustered in a large center stack that's easily accessible for either driver or passenger. The climate system is easy to operate. The seats feature seat heaters for those cold winter mornings and fans for hot, sultry summer afternoons. We liked the seat fans; you can hear them.

All controls have a satisfying feel, thanks largely to upgrades made last year. The headlamp switch, for example, can be turned to the right to turn on parking lights or headlights, or it can be turned to the left to the Auto setting, which automatically turns the lights on or off, depending on available light. This is much nicer than having to switch through all the other settings like you do with GM products. The LS features a power electronic parking brake, similar to that of the BMW 7 Series. Both front power windows feature Auto-up/down. The ignition switch is on the dash, which is nicer and easier to use than having it on the steering column.

The center console is deep and offers good storage room. Two power points are provided along with a great pair of rubber-lined cup holders. The sliding center armrest moves back and forth, adjusting for the position of the driver's seat. The remote key fob will open all windows for quick ventilation on hot days. The driver can easily program functions; for example, the auto-locking feature can be turned off.

The navigation system worked well, better than many others, and we found it easier to use than the Mercedes system. Adjusting the volume on the navigation system can be challenging while driving, however, annoying when you want the voice commands to shut up.

The audio system uses the system's touch screen display; it has a feature allowing the driver to adjust the sound for optimum balance according to the number and seating position of your passengers. Sirius Satellite Radio is now available for the LS. You can listen to the FoxNews and CNN 24-hour news stations, dedicated sports channels, or CD-quality music without having to search for new stations as you drive across the country.

Rear-seat passengers are taken care of nicely. The rear seats are firm and dished, yet raised slightly for a better forward view. Rear-seat headroom is among the best in class. Legroom is adequate for most adults, as long as the front seats aren't pushed too far back, but hip room is a little lacking.

Cargo space can be expanded by a feature rare in the luxury class: A 60/40 split folding seat, which is very convenient for carrying long items. With 13.5 cubic feet of space, the trunk offers reasonable cargo volume, though not as much as most cars in this class.