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When Lexus introduced its all-new 2007 LS 460 in early January at the North American International Auto Show in Detroit, it also threw down a gauntlet to the other luxury automakers.

The LS 460 and the long-wheelbase LS 460L appear to be serious challengers to the best the luxury segment has to offer. Both are targeted for sale beginning in the fall of 2006.

Pricing for the 2007 has not been announced, but the base price of the 2006 model is $56,525. The Ultra Luxury model lists for $70,790.

The LS 460L is the first time Lexus has offered a long-wheelbase model, and it features items such as reclining rear seats.

In fact, Lexus press materials claim “the four-passenger compartment of the LS 460L transports its rear-seat passengers in an environment whose luxury features closely resemble those of a private jet.”

“The new LS is the product of an advanced production process developed specifically for this vehicle with remarkable new levels of accuracy, refinement, precision and craftsmanship,” said Jim Press, president and chief operating officer of Toyota Motor Sales.

Lexus is using a new design language to more clearly establish its brand identity separate from Toyota, its parent company. The LS 460 clearly is kin to the IS 250 and GS 300.

Lexus said the new look reflects the “inherent contrast between simplicity and elegance, and the beauty of achieving a balance between the two.”

But the new model goes far beyond revamped sheet metal. Under the hood sits a 4.6-liter V-8 that has 380 horsepower, an industry-first eight-speed automatic transmission and a very sophisticated vehicle stability control program.

Lexus predicted the new car will be capable of accelerating to 60 miles per hour in 5.5 seconds. The engine is expected to meet the standards for an Ultra-Low Emissions Vehicle while achieving a combined city/highway mileage in the mid-20s.

The LS 460L is nearly 203 inches long. Inside the cabin, four tones of leather are matched to three coordinating wood-grain trims. Rear-seat passengers can choose power reclining seats with leg rests and a massage function. Lexus said the new car even has body-heat sensors “that help maintain the perfect temperature for all occupants.”

The fold-away table has wood grain to match the rest of the interior, and a 9-inch video screen is mounted in the ceiling. The Mark Levinson stereo has 19 speakers for theater sound.

Other comfort features include a heated steering wheel, power rear-door closer and a powered trunk lid.

Lexus’ vehicle stability system, called Vehicle Dynamics Integrated Management, uses numerous sensors, electronically controlled brakes, electronic power steering and anti-lock brakes to help the driver maintain control in emergency or accident-evasion situations.

The company said the system is so sophisticated that it “is designed to anticipate the onset of a vehicle skid or slide and then help correct the situation with a combination of braking, throttle and steering control in a way that is essentially transparent to the driver.

Data is gathered from more sources and processed earlier and faster than in previous designs, helping to make VDIM less obtrusive and even more effective.”

With the upcoming addition of a new Lexus, competition in the luxury class is going to heat up.

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Preliminary Specifications

Engine: 4.6-liter, 380-hp V-8

Transmission: Automatic

Wheelbase: 116.9 inches

121.7 inches (460L)

Curb weight: Not available

MPG estimated: mid-20 combined city/hwy

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To get in touch with Tom Strongman, send e-mail to tstrongman@kc.rr.com.