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The fifth-generation Lexus ES 350 is completely redesigned in a style that Lexus describes as the new "L-finessed" theme, which is an effort to recall classic sports car proportions, but with a contemporary look. Built on the same platform as the Toyota Camry, which is also redesigned for 2007, the ES 350 is the entry-level vehicle in the Lexus line, and its intent is to capture those buyers looking for a high level of luxury, comfort and class. The Lexus ES 350 delivers subtlety, low-key charm and all those luxury qualities that Mercedes, Acura, Infiniti and some others also provide so well. It is fast, quiet, roomy and comfortable. But does it deliver the Lexus marketing stamp—a look and feel that appeal both to the heart and the head? Based on previous Lexus products, we have no reason to think it won't.








