Entry level luxury sedan shoppers said it loud and clear last quarter: they don't all need to carve a canyon road (though they'd like to), but do want power, comfort and style. Enter the 2007 Lexus ES 350 – a soft riding, restyled and more powerful version of the outgoing ES. Compared to the outgoing ES, the new model delivers an emphasis on comfort, a whisper-quiet interior and quality materials that rival many other luxury cars in its class. The popularity of the ES 350 also shows that entry-luxury shoppers do like fuel economy. Those who are new to luxury – and could wind up cross shopping a Camry instead of a Lexus -- want to keep that fuel bill down just as much as anyone.