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Got a case of the shorts?

Find the budget $7,000 to $17,000 light of what you need to slip behind the wheel of a performance-oriented Lexus GS300/400 sedan?

Never fear, the IS300 is here, a smaller, less expensive, performance-oriented Lexus for those looking for a machine with a little more spirit than an ES300 for a lot less money than a GS300 or a GS400.

Of course, there are those who will say who cares about IS, GS, ES, just pass the keys to a 3-Series Bimmer if you really want to talk performance.

But Lexus hopes some BMW fans will wander over to a Lexus showroom to check out the 3-Series rival.

Lexus is counting on 25,000 IS300 sales annually, mostly from those considering a 3-Series based on its performance reputation who might buy Japanese rather than German if the price is right.

The IS300 is aimed at 25- to 40-year-olds with annual incomes of $85,000. In addition to the 3-Series, it will compete against the Audi A4 and Acura Integra.

Don’t know how many Bimmer fans Lexus hopes to attract, but based on the number of folks who walked over to check out the IS300 while we were test-driving it, have to say the car has far more recognition and appeal than we ever expected–from current Lexus owners as well as current Bimmer owners.

And, again based on feedback from those who swarmed the IS300, can’t help but feel that if Lexus does win over Bimmer owners, it will be those who purchased the German sports sedan based on BMW’s reputation for performance, but who have since learned that the performance comes at a price–typically firmer ride and stiffer handling better suited for autobahns than expressways.

Of the Bimmer owners who stopped to kick tires on the Lexus, each one asked “is it comfortable,” which we took to mean that they acquired a Bimmer thinking they were going to get a fast car with soft luxury ride and were surprised, if not a little disappointed, to learn you have to make some sacrifices to best appreciate a Bimmer.

A Bimmer is more for those into driving, not cruising, which typically has been Lexus forte.

But we digress.

The 2001 IS sedan now arriving in showrooms gives Lexus an entry-level, $30,000 performance sedan alternative to the entry-level $30,000 Lexus ES300 luxury sedan as well as the 3-Series BMW.

The rear-wheel-drive IS300 is powered by a 215-horsepower version of the same 3-liter, 220-h.p. in-line 6-cylinder offered in the larger GS300.

Some complain Lexus’ only fault is that it does everything asked of it except keep you awake. Comfy, cozy and predictable, but to move out from the pack, you better be in a Bimmer.

The 3-liter will deliver the kick you’ve been waiting for in a Lexus.

You’ll find a pair of buttons on the center console, one marked “power” and the other “snow.” The controls regulate transmission shift points for optimum performance or winter takeoffs. Press the “power” button, and you’ll enjoy the IS300 even more. When the power button isn’t engaged, there is a split-second lag between pressing the accelerator and beginning your sprint.

But what might make those Bimmer intenders sit up and take notice of the IS300 are the complementary suspension and ride and handling.

Ride is typically smooth, just like you’d expect in a Lexus luxury sedan . But handling is kicked up a notch or two. No stutter, no stumble, no lean in corners or turns.

For the most part Lexus has focused on pleasant ride at the expense of sure-footed handling. The IS300 is the exception. And the precise, point-and-go-in-that-direction steering system complements the package.

If IS300 handling has a shortcoming, it’s that it would be even more nimble and limber if Lexus borrowed a page from the Pontiac book on performance and adopted wider tracking. Spread those wheels out a few more inches for a wider stance on the road.

Spreading the car out a little more would eliminate the other IS300 shortcoming, a slender cabin that could use a little more arm and thigh room.

While on shortcomings, the IS is cursed with a tray dead center on the dash to hold small objects, such as house keys or coins. But the front lip is minuscule. Any time you accelerate, brake or turn quickly, the contents fly into your lap or on the floor or worse, between the center floor console and the seat, which are nearly flush with one another.

Anything that falls between seat and console will stay there–forever. The front seat cushion bottom rests against the floor with no opening to retrieve coins or keys by going under the seat from the front. And the metal rail the seat rests on is wide and tall and keeps you from reaching under the seat from in back to find the lost object. Better not leave loose tickets to the big game or driver’s license in that dash tray.

At least the tray won’t be an aggravation for too long. That tray is saving the space where Lexus will house an on-board navigation system in another year. So only first-year buyers will have to put up with the grief.

The IS300 comes with performance-rated 17-inch “summertime” radials designed for optimum dry-road traction.

If you don’t want to garage your IS300 in the Snow Belt each winter, you can opt for a set of 16-inch all-season radials at no extra cost, but you will sacrifice the handling those 17-inch treads deliver.

As for noteworthy features, the seat backs and bottoms are a perforated suede-like material called Escaine trimmed with leather. Escaine not only looks rich, it also holds you in the seat like Velcro while keeping you cool on warm days. Nice touch, as are the metal covers rather than rubber on all the pedals. Looks good.

Four-wheel anti-lock brakes and traction control are standard, necessities in any car, musts in a performance model. And give Lexus engineers credit for a quiet package.

Base price of the IS300 is $30,500. Our test model added those escaine/leather seats, Homelink garage door/gate opener and eight-way power driver/passenger seats for $1,705; power tilt/slide sunroof for a hefty $1,000; and heated front seats for $440, though the suede-like material should render heat unnecessary–and unless you chose the all-season tires, you might leave the IS300 in th e garage anyway. Sadly, a trunk mat ran $66. When $30,000 is topped, you’d expect trunk/floor mats to be free.

Standard equipment includes a 5-speed automatic with the choice of manual clutchless shifting with controls on the steering wheel (a 5-speed manual will be offered for 2002); dual front- and side-impact air bags; automatic climate control with pollen/dust filters; rear-window defogger; 240-watt AM/FM stereo with cassette; in-dash CD player; power windows with driver-side express down; trunk pass-through into the cabin; cruise control; fog lamps; daytime running lamps; and first-aid kit.

The IS, which is sold in Japan with a 2-liter, 4-cylinder engine as the Altezza, will be joined by another new member of the Lexus lineup next March when the SC430 convertible arrives in dealerships.

The SC430, with its 4.3-liter, 300-h.p. V-8, will replace the SC300 coupe powered by a 3-liter, 225-h.p. in-line 6.

The SC430, unveiled at the New York Auto Show in April, will feature a retractable metal top and be the first convertible in the Lexus lineup. Base price: about $60,000.

Before then, the Lexus LS400 sedan will be redesigned and redesignated the LS430 after a switch to the new 4.3-liter V-8 this fall.