The 929S has everything the Toyota Lexus ES250 has to offer but for about $3,000 more with a base price of $25,000.

In addition to the high price, Mazda has given the 929 very littlepromotion. It`s difficult for dealers to steer luxury customers into Mazdashowrooms to compete with Lexus when some people are unaware the car has been on the market since 1987.

We drove the top of the line 929S with its smooth, quiet ride, sure-footed handling and a surprisingly spacious interior with limo-like roomand comfort in back.

The 24-valve, 3-liter V-6 develops 190 h.p. and is teamed with a quiet 4- speed automatic that features a ``hold`` mode to help you get started onslippery surfaces or up steep hills.

The 929S is rated at 18 m.p.g. city/22 m.p.g. highway.

Standard equipment includes power everything-brakes (antilock), steering, mirrors, door locks and sunroof-along with cruise control, air conditioning,digital clock, rear window defroster and a nifty air/heat duct system in thedash that swings side to side to more evenly distribute air. Our test caradded a $1,558 option package that included heated front seats; 15-inch, all- season radials; leather seats; bronze tinted glass; power seats; and heavy-duty battery.

A center armrest ran $79 as did floor mats, $158 worth of goodies thatshould be standard on a $25,000 car.

The 929 undergoes a major styling overhaul for 1992.