Lexus has long been known for building fine cars with quality materials, and the 2007 ES 350 is no exception. Outfitted with the Luxury Package, our test car featured durable leather upholstery on the seats and center armrest, with the low-grade (vinyl?) stuff reserved for the door inserts. The soft hides returned for use on the steering wheel and shift knob. Accenting the upholstery was a wood appliqué with a very nice polished finish and visible grain patterns – the sections on the center dash were especially dazzling under direct sunlight.

Interior plastics, at least those that are most likely to be touched, are slightly rubberized or soft. These can be found on the door panels and the lower center console. Hard plastics are limited, found only on the door sills and lower sections of the seats and dash. Above it all is a mesh headliner with matching fabric on the pillars and front and rear sunroof shades.