Still, the Lexus ES is a luxury sedan that celebrates smoothness, quietude and sophistication. It doesn't suffer the hard ride of a sports sedan. You can safely sip a cappuccino on the way to work. The ride is smooth, the engine is smooth, the transmission operation is flawless, and everything is quiet.

The Lexus ES has come a long way. When Toyota launched its Lexus brand of luxury cars in 1989, its entry-level car was the ES 250, a thinly disguised Camry chassis and powertrain with an upgraded body and interior. This car's role was to give the new dealers some sales volume to help support the big LS 400. With each of the succeeding four generations of ES, the car has better met the needs of the upper end of the entry-luxury segment, with more room, more space, more power and more standard equipment. And more safety features. The all-new 2007 ES 350 makes the greatest single leap in ES history.

The ES uses front-wheel drive, while the Lexus IS models are rear-wheel drive. In short, the ES is designed more for luxury and a smooth, comfortable ride, while the IS models are designed more for performance and handling.

The ES 350 will compete with the Mercedes-Benz C-Class, BMW 3 Series, Infiniti G35 and M35, Audi A6, Saab 9-3, Volvo S60 and a host of domestics in this popular class. Pricing for the 2007 ES 350 was not available at press time.