Lexus has gone hog wild on this whole “L-finesse” design theme. Now, with the debut of the 2007 ES 350, every Lexus car has received the L-finesse treatment, save the upcoming LS, with its short rear deck, dramatic hood line and long snout. It looks good, too, when applied to the extended wheelbase (two inches) of the new ES. Though the vehicle is actually close to the same length as the outgoing model, it looks longer, and the interior benefits from the increased wheelbase dimensions. The 2007 Lexus ES 350 simply looks like its more car, more fun and roomier than the last generation ES model. Still, some may be left cold by the “L-finesse” approach, feeling that it’s too rakish a design for a serious luxury model – fine for the fun-and-gun IS, but perhaps too trendy for the ES 350. Chances are, though, most buyers in this market are looking for a little bit of trendiness with their leather and wood.

There’s little doubt that ES buyers are also looking for comfort and high quality materials, and on that score the new ES 350 is a smash hit. Materials, seats and attention to detail are beyond reproach, beyond any entry, or “near” luxury tag, and well beyond the price you’ll pay for such comfort. Case in point: the real walnut wood grain trim is matched not just by color but also by grain, with each individual ES 350 wood grain set coded and matched as it goes through production. The windshield is designed by the audio pros at Yamaha to help filter out exterior noise and enhance interior vocal harmonics. And for those who do like the trendy stuff, there’s also the center console storage area, which at first seems to be a typical lift-up box but is instead a sliding unit. At the click of the front button, the compartment slides back and up, revealing its contents and making it easy to retrieve items. Once done, just push in another button on the front of the compartment and it closes with a reassuring snap.

Soft touch areas on the ES 350’s doors, dash and sides are of high quality and pleasant to the touch with no glare or reflection from the sun. Soft lighting in the cabin includes cupholder illumination and clear Optitron-style gauges. Additional standard highlights include 10-way power seats, cloth seats (two types of leather are optional) and a power tilt and telescoping steering wheel that offers a clear view of the large, easy to read instruments. As one would expect, controls are simple to use and intuitively placed throughout.