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Lexus touts its all-new ES 300 as the spiritual kin to the LS 430. Even though it is V-6- powered and has front-wheel drive, it embodies many of the larger car’s luxury cues. It has traditional Lexus trademarks of being plush, quiet and smooth, yet it comes at no increase in price over the 2001.

One reason the ES 300 can retain its base price of $31,505 is because it shares the basic chassis platform and some mechanical components with the Camry. Because it uses some Camry parts doesn’t mean it is merely a rebadged version of Toyota’s best seller. (Lexus is the American luxury division of Toyota.) It has a unique body structure and a style all its own. Exaggerated cat-eye headlights catch your attention first, but then you see the steeply sloping windshield and streamlined styling that Lexus refers to as “emotional and contemporary.” The ES 300’s curvaceous shape looks as if it was honed in a wind tunnel, which it no doubt was.

The new chassis platform has a 107.1-inch wheelbase. Combined with nearly three more inches of overall height, the new ES 300 has more interior space. Five can fit, but four is more comfortable. Lexus has chosen to use sound-absorbing materials rather than sound-blocking materials to reduce interior noise.

In order for the ES 300 to be infused with the same level of luxury as the LS 430, Lexus has chosen to equip it with dual-zone climate control, electro-luminescent gauges and the same leather and walnut trim that is used in the LS 430. The ES 300 also borrows water-repellent front door glass, one-touch power windows and courtesy lamps that illuminate the ground in front of each door.

The option list is substantial: Vehicle Skid Control, an adaptive variable suspension, heated seats, rain-sensing wipers, high-intensity discharge headlamps, a DVD-based navigation system, the Mark Levinson audio system with in-dash six-disc CD player and a power rear-window sunshade. Our test car was equipped with them all. The Mark Levinson audio system has superb sound quality, and the in-dash navigation system works as well as any I have encountered. The way it changes color at night to limit visual distraction is a nice feature.

Power for the ES 300 comes from an aluminum 3.0-liter, DOHC V-6 rated at 210 horsepower. This engine is not as powerful as some of its competitors, but it is strong enough to move the vehicle with reasonable authority. It provides good throttle response across the rev range because it uses continuously variable valve timing and a three-stage variable intake manifold. The engine meets Ultra-Low Emissions Vehicle (ULEV) standards and is rated at 21 miles per gallon in the city and 29 on the highway.

Safety items include front and side airbags for front-seat passengers and a side-curtain airbag that protects both front and rear passengers in side impacts. Anti-lock brakes and traction control are standard. The optional Vehicle Skid Control also includes Brake Assist, whereby maximum bra king force is applied in emergency stops, traction control and electronic brake force distribution.

Price
The base price of the test vehicle was $31,505. Options included the navigation system, Mark Levinson stereo, heated front seats, wood and leather steering wheel, power rear sun shade and high-intensity discharge headlamps. The sticker price was $38,665.

Warranty
Four years or 50 ,000 miles.

Point: The new Lexus ES 300 is bigger, quieter and more luxurious than its predecessor, yet it comes to market with the same base price. The new styling has more energy, the cabin is bigger and a long option list allows it to be equipped with many of the same items as the LS 430 flagship.

Counterpoint: The engine could use more power to make it competitive with others in the segment. Adding desirable options pushes the price up considerably.

SPECIFICATIONS:
Engine: 3.0-liter, 210-hp V-6
Transmission: automatic Fron -wheel drive
Wheelbase: 107.1 inches
Curb weight: 3,439 lbs.
Base price: $31,505
As driven: $38,665
Mpg rating: 21 city, 29 hwy.
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