The optional DVD navigation system is state of the art, designed for intuitive operation, according to Lexus. It has a tilt screen and simplified highway graphics for easier viewing, and multi routes to multi destinations for those so intuitively inclined. This system is third generation, and route calculation is twice as fast as before, with voice guidance that directs you back to the route if you blow it. In French, if you want it. The database also contains the location of airports, banks, hotels, restaurants, shopping centers and even ATMs.

Suspension and styling are key strengths to this car, and the suspension is highly polished. Our test car had the Adaptable Variable Suspension, which is tuned very nicely, although four stiffness settings might be overkill, especially since neither 4 (firm) nor 1 (soft) were extreme. We drove in position 4 around town and it wasn't harsh (definitely stiff on a washboard gravel road, though). Conversely, the car didn't wallow during spirited cornering, even in position 1. The ride simply can be made great in all conditions.

The 16-inch tires have gone from 205/65 to 215/60, making them lower and wider. The four-wheel independent strut suspension is the same design as before, (it keeps body roll down), but strengthened subframes allow more precise handling. The speed-sensitive power-assist rack-and-pinion steering has a very nice touch: light, but with good feel. We got into the ES 300 after a week in a very nice Volvo C70, also front-wheel drive, and immediately noticed the effortless steering.

The brakes, too, were effortless; very nicely sensitive. The first time we applied them, at 30 mph, we went, ''Whoa!'' You get used to it quickly, and appreciate it.

If the styling and suspension are the strong features, the engine and transmission offer less to boast about. The all-aluminum, 24-valve V6 engine produces the same 210 horsepower as the previous ES 300, although refinements have made it smoother and quicker; its 0-60 acceleration time of 8.1 seconds is decent, but may be disappointing if compared to some of the high-horsepower competition, such as the 260-horsepower Acura TL-S.

The new transmission is a five-speed automatic with manual shift capability, and it's a solid advancement in technology over the old four-speed automatic. Aggressive upshifts are snappy and casual upshifts are invisible, but the downshifts aren't always smooth; and we were surprised at how frequent the transmission kicked down, given the engine's healthy 222 pound-feet of torque.

The ES 300 shares its platform with the new Toyota Camry (similarly styled), and its front-wheel-drive layout puts it in the category with the Audi A4, Acura 3.2 TL, and Infiniti I35. Rear-drive sedan competition includes the BMW 3 Series, Mercedes C-Class, and Cadillac Catera (soon to be replaced by the sporty CTS).

The ES 300's weight distribution of 61 percent front, 39 percent rear might limit the cornering potential (that's where the Skid Control option comes in), but then Lexus offers a rear-drive alternative, the IS 300, with a five-speed gearbox for those truly into driving.

A total redesign makes a new machine out of the venerable ES 300.

It's the rake and headlamps that make the styling so striking and quietly dynamic. The front end seems to slope from the top of the windshield over the sculpted hood and tidy dark grille, down to the smooth airdam under the almost seamless front bumper. The headlight cluster sets a new benchmark in smooth, swoopy angularity, like silvery eyes pulled back at the corners. The tail light, similarly shaped, wraps forward as if stretching to meet the headlight. Every little corner contributes to the suggestion of shape-the rear window outline moves the lines up and away from the rear deck, for example. Even the underbody was addressed, as it's nearly flat. Not surprisingly, the overall design results in a very low 0.28 coefficient of drag (a measure of aerodynamic efficiency).

One measure of the success of the styling is that the car is bigger than it looks when standing alone. It's actually 2.4 inches higher than the old ES 300 (with an inch more ground clearance) but more aerodynamic. And with another two inches of wheelbase, there's four more cubic feet of interior room than before, making 10 percent more than the Mercedes C-Class. Trunk volume has also been increased, by 12 percent.

New technology in sound absorption and isolating engine vibration brings exceptional quiet and smoothness. Another trick from the LS 430 is the anti-vibration subframe mounting for the revised suspension. Behind the fit and finish is a great deal of careful design, detailed work, and use of the latest materials such as composites and resin-steel sandwiches. The car's quality construction can be felt and heard in the tight ''thunk'' in the closing of the doors, trunk and hood, and even in the solid feel of the turn signal stalk.

One of the engineering objectives of the new ES 300 was to make it the safest car in its class. The redesigned unibody chassis has computer-designed crush structures and passenger compartment reinforcements. The car's introduction to automotive journalists included the showing of a slow-motion crash-test video, a head-on impact at 40 mph, and the body can be seen rippling rearward like a wave, rolling with the crunch to the nose. The front end is totally crushed, but, remarkably, the windshield is unbroken and the doors can be opened. Additionally, the crash-test dummy was protected by front seats designed to reduce whiplash, and three airbags for the driver alone.

Under the hood, the emphasis was on increasing performance through efficiency rather than horsepower and torque. The 3.0-liter V6 was already pretty smooth, with the vee between the cylinder banks being 60 degrees versus the 90 degrees of many vee engine blocks (the narrower the vee, the better the balance). Lexus also uses sophisticated electronic engine mounts that change their vibration-dampening level as the engine speed increases.

The '02 produces the same 210 horsepower and 220 pound-feet of torque as the '01, but the acceleration has been improved (0 to 60 in 8.1 seconds) thanks mostly to a drive-by-wire throttle system pioneered in the LS 430. A new induction system and redesigned exhaust system bring more benefit, with emissions low enough for the ES to be classified as a ULEV (Ultra Low Emissions Vehicle) in all 50 states. A new five-speed automatic transmission helps increase EPA-estimated fuel mileage from 20/28 mpg city/highway on the current model to 21/29 mpg on the '02 model, despite a weight increase of 67 pounds.

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