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Are you are one of those domestic car loyalists who has grown tired of the Japanese upstaging Detroit with a better this or better that?

Have you had it up to here with all that`s been said and written about the Japanese outwitting the domestics at each and every turn?

Then you better not read on, or you`ll upchuck.

Yes, they`ve done it again.

This time Toyota has come up with a luxury coupe called the SC400 that sells for $37,500, yet is twice the car the $60,000 Cadillac Allante pretends to be. The $30,000 Buick Reatta, which will be discontinued after the `91 model run, couldn`t save a parking space for the SC400.

That`s not just to dump on the domestics. The $80,000 BMW 850i from Europe could take a few lessons from the SC400 as well. You can get two SC400s for the price of one 850i.

The SC400 is not, repeat not, a miniature version of the five-inch longer Lexus LS400 minus two doors. The LS focuses on luxury, the SC on performance, though it wouldn`t be unfair to call the SC400 a luxury sports coupe.

The SC400 is the benchmark against which other sports sedans must be judged.

We test drove the SC400 at its media unveiling in Detroit. Not enough that Toyota stuck it to Detroit by coming up with the standard-bearer for sport coupes of the future, it came to Detroit to show the thing off.

Styling is simple. Not splashy, but distinctive. Take a long look and you may conjure up thoughts of Mercedes or Jaguar. The separate high-beam lights in the nose add a nice touch. The only criticism of the design may be that the tail end appears a bit plump because of the large lights. An optional rear spoiler helps quiet critics.

When Toyota decided to build a luxury coupe in 1987, one of the marching orders was that it seat four adults. The Cadillac Allante, Mercedes 300/500SL and Buick Reatta seat but two. The BMW 850i has four seats, but anyone hazarding to enter the rear does so only at the risk of bodily harm.

The SC400 allows two adults in back. You may not want to ride from Chicago to Los Angeles back there, but you`ll get from Chicago to your favorite suburban restaurant or vice versa with a minimum of discomfort.

The front passenger seatback folds over, and when it does the seat motors forward to give you room to enter the rear. When exiting, you press a floor- mounted lever, and the seatback folds over and the seat motors forward again to provide the needed room. The driver`s seat doesn`t have that feature, so you best enter or exit the rear only from the passenger side.

Once in back, head and arm room are surprisingly ample, though another two inches of knee room would be a blessing. Thinner front-seatbacks and thinner, less-cushioned rear seat backs might provide the space needed for added leg room.

The interior is roomy and comfortable. There`s plenty of room to stretch. You aren`t squeezed in and left with the feeling of being compartmentalized from the front-seat passenger next to you.

Interior features are first class and clearly evidence that Toyota paid attention to detail-from the easy-to-see and -use gas cap/deck lid/trunk release buttons under the dash to the quick-turn temperature and radio volume control knobs in the center of the dash.

If there`s a problem with the interior, it`s that the seats reek of real leather. The aroma is overwhelming. Take an antihistamine with you.

The trunk not only is decent size, the spare is hidden under the floor so you have a flat loading area to hold a couple sets of golf clubs in the prone position.

The real beauty of the car comes when you turn the key. The SC400 is equipped with a 32-valve, 250-horsepower, 4-liter V-8 teamed only with four- speed automatic with overdrive. It`s the same engine as in the LS400 with some tweaks, such as different gear ratios for quicker off-the-line performance .

The engine packed a punch though we kept the overdrive button activated. When overdrive is turned off and you kick the pedal, you really experience a rush. You`ll have ample chance to take in a strong whiff of those leather seats when your body is quickly nudged into the cushion.

The SC400 also offers a choice of transmission shift settings-normal or power. To enjoy the play mode, turn off overdrive and slip the transmission button to “power,“ and the 250 horses break into a gallop.

The exhaust is tuned so that when you do try some power takeoffs you get not only performance but also throaty sound effects.

The exhaust may be the only noise you hear in the SC400. The quiet is eerie. One goal was to reduce noise, vibration and harshness. You don`t pay $37,500 for squeaks and rattles.

A variety of special materials was used to keep the car quiet. Roof and hood panels were designed to silence sound. Even roof pillars have foam-rubber insulation.

There are no squeaks or rattles in corners or turns, and almost no body lean or roll. The suspension so hugs the road and handling is so nimble you`ll find yourself hunting out twisting roadways and avoiding the straightaways. Seat side bolsters help hold you in place in the tightest maneuvers at speed. Traction control, which helps prevent wheel spin when accelerating on slippery road surfaces or in turns, just like antilock brakes prevent wheel slippage when coming to a stop on slick roads, is a $1,600 option. Oddly, traction control is teamed with heated seats as an option package.

We drove the SC400 with traction control turned on and off. The roads were dry, but even on clear pavement, the coupe seemed to bite the concrete a bit more in hard acceleration coming out of the corners or turns when the traction control was turned on.

In the safety department, antilock brakes are standard. Apply the binders hard to simulate a panic stop and you`ll realize why it`s best to wear your lap and shoulder belts at all times. With ABS, the SC400 stops now.

The SC400 also has a driver-side air bag as standard. It`s a clever system in that Lexus was able to incorporate the bag in the steering wheel hub, yet offer tilt and telescoping wheel.

If ABS, air bag or traction control should fail, Lexus thought to include a first-aid kit in the glove box as standard. A bandage, of course, would do little good if ABS and bag don`t work, but it`s the thought that counts.

Other notables with the SC400 include:

– Speed-sensitive power steering with a quicker ratio than the LS400.

– Specially designed Goodyear Eagle GSD 16-inch tires, versus 15-inch tires on the LS400-plus larger brakes than the LS400.

– Specially hinged doors that move outward and forward at the hinges as well as moving outward at the top. It not only means you can still get in or out of the car easily should someon e park too close, but you also won`t hit your head on the door top when exiting the car.

– Power seats with a memory setting that automatically adjusts seats/ power mirrors/steering wheel. And the power mirrors have their own defoggers.

– A remote entry key that locks/unlocks the doors by touching a tiny dimple on the key fob. Most remote key openers are the size of coffee pots.

– Accessory power that allows you to operate windows and moon roof for 60 seconds after the ignition is turned off.

– And let`s not forget the single cupholder in the center console.

Though the benchmark for sport coupes, the SC400 isn`t perfect. Most notable annoyance is that when you pop the hood release, the opening is too thin and you`ll pinch your fingers hunting for the second release lever.

Standard equipment in addition to the items already mentioned includes air conditioning, cruise control, power locks and AM/FM stereo.

Moon roof ($600), traction control/heated seats ($1,600), cellular phone ($1,400), CD player ($900) and Nakamichi premium radio ($1, 000) are the only options.

This fall, an SC300 luxury coupe will be added to the Lexus line. The 300 will be powered by an in-line 6-cylinder engine and will offer five-speed manual as well as four-speed automatic transmission. The SC400 only offers four-speed automatic. The SC300 will start at $32,000.

To the SC400 or SC300 you have to add a luxury tax, 10 percent of the price in excess of $30,000. Lexus officials say they don`t expect the tax to hinder sales because the 4-liter engine is rated at 18 m.p.g. city and 23 m.p.g. highway, escaping a $1,000 federal gas guzzler tax by 0.7 m.p.g. city/ highway combined. Lexus officials promise the SC300 with its smaller engine will obtain considerably better mileage than the SC400.

>> 1992 Lexus SC400 coupe Wheelbase: 105.9 inches Length: 191.1 inches Engine: 4 liter, 250 h.p. V-8 Transmission: 4-speed automatic Fuel economy: 18 m.p.g. city/23 m.p.g. highway Base price: $37,500 Strong point: A money saver considering the $60,000 to $80,000 you might have squandered on a Cadillac Allante or BMW 850i. Weak point: If you don`t pinch your fingers in the hood outside, you`ll at least gag on the leather smell inside. >>