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I spent much of my time behind the wheel of the new Lexus SC 400 sport coupe wondering about the future of Mercedes-Benz and BMW.

Where will they be in 10 years?

For almost 20 years now, Chrysler, Ford and General Motors have been the target of Japan Inc.

The three American carmakers have seen their sales and profits plunge, mostly because Japanese automakers – led by Toyota – introduced one new vehicle after another that was less expensive and more reliable than anything from Detroit.

Now the Japanese have taken aim at the Germans.

Let’s say you order a Lexus SC 400 with every possible option. Let’s say you go for the CD player, the power moonroof, the spoiler, the traction control system and the floor mats.

The full price is $40,400.

Even after all the taxes have been paid, the most you are going to spend is about $43,500.

The new BMW 850i is nearly twice that.

Mercedes-Benz has two sporty cars, the 300SL and 500SL convertibles. The 300SL starts at $80,000 and the 500SL starts at $95,000. No one knows yet if the SC 400 will lure buyers away from the Mercedes cars.

But after driving the SC 400 it is awfully hard to make a case for the German vehicles. They have nothing on the Lexus in looks, equipment, quality or performance. In fact, the Lexus may be better than any German vehicle.

In the latest J.D. Power and Associates Customer Satisfaction Index, the Lexus LS 400 sedan finished first and blew away the competition with the fewest reported problems of any new car sold. The smaller ES 250 also finished in the top 10.

”Competition.That’s the beauty of the automotive business,” says Toyota spokesman Tom Lee.

This is the SC 400’s first week on the market. Jimmy Bryan, owner of Jimmy Bryan Lexus in Winter Park, said that between 45 and 50 people have left deposits for the SC 400. He said the dealership may get as many as 15 SC 400s per month.

The car is a powerful statement of just howfar Toyota is willing to go in its quest to become the world’s largest automaker.

ENGINE, PERFORMANCE

The SC 400 shares many of the same mechanical components with the LS 400 sedan – but that’s all. The coupe is no chopped-up version of the LS 400. Toyota designed a different car.

Under the SC 400’s hood is Lexus’ 250-horsepower, 32-valve, aluminum V-8. That is enough engine to propel the 3,575-pound four-seater coupe from 0 to 60 mph in 6.9 seconds.

You’re right, 6.9 seconds doesn’t set a new world standard. But the manner in which the car gets to 60 mph might.

Unless you turn the radio off and concentrate, you literally cannot hear or feel the engine – even when the gas pedal is jammed to the floor.

The SC 400 comes with only one transmission, a four-speed automatic. The engine and transmission are linked by a computer that senses each shift point and throttles back the engine for a split second to guarantee a supremely smooth transition fr om one gear to another.

In simpler terms, if you don’t look at the tachometer needle, chances are you won’t feel the transmission shift. A button on the console allows the driver to switch the transmission from ”Normal” to ”Power.” Even in the power mode, the shifts are silky smooth.

Toyota has turned engine building and transmission design into an art form.

Because the SC 400 is EPA rated at 18 miles per gallon in city driving and 23 on the highway, it is exempt from gas guzzler taxes. Actual gas mileage may be less because the SC 400 is too much fun to drive with a light foot. Using the air conditioner, I got 17 mpg in the city and 22 on the highway.

STEERING, HANDLING

Toyota cut no corners with the SC 400. You won’t have to, either.

Thanks to its four-wheel independent double-wishbone suspension, the SC 400 zips around corners with ease at any speed. It’s as if the car somehow reads the road ahead and anticipates the wishes of the driv r. Responses from the speed-sensing, power-assisted steering are lightning quick.

The S C 400 glides silently over flat stretches of road. Suspension noise is practically non-existent. The suspension system is set up to prevent the car’s front end from diving when the brakes are applied and the rear end from squatting under hard acceleration. Even in severe driving situations – such as corning at 70 mph – the ride is always stable and smooth.

Brakes are ventilated disc on all four corners. All SC 400s come with anti-lock brakes. Because they stop the car so well, it takes a considerable amount of pedal pressure to activate the ABS system.

FIT, FINISH, CONTROLS

Perhaps the most endearing facet of the SC 400 is the fact that even though the car is riding the cutting edge of technology, it is amazingly simple to use.

Some expensive high-tech cars attack your senses with rows of buttons, knobs and switches planted all over the dash, console and doors. The beauty of the SC 400 is that all the controls can be figured out in a matter of seconds. The two knobsI used the most, those that controlled the radio volume and the air conditioner, happened to be the largest and easiest to reach. Each switch clicked solidly in its detent, conveying a quality feel.

The lights, windshield wipers and cruise control switches are mounted on the steering column. The door-mounted window and power door lock switches are shaped so that your fingers learn their unique shape and can operate them without looking away from the road.

The construction and layout of the leather interior is without peer. One smooth shape blends cleanly into another. The door panels are heavy and solid. The seats can be electronically adjusted to conform to the driver’s and front passenger’s body. Rich, dark wood on the dash and doors complement the tan leather seats.

Fold either front seat forward and it automatically moves ahead on its track to alloweasier access for rear passengers. Unlike the BMW 850i, rear passengers actually can fit in the rear of the SC 400, though they will be a bit snug.

Visibility is excellent.

Mercedes-Benz, BMW and to a lesser extent, Jaguar, have dominated the luxury sports car market. With the SC 400 costing tens of thousands less than the competition and offering standard-setting features, the old guard has been served notice. Even loaded to the hilt the car is a tremendous value.

”We will ultimately replace Mercedes-Benz” one Lexus official recently said in Automotive News, the industry trade publication.

If the competition laughed when they saw that, one test drive of the SC 400 will wipe the smile right off their faces. For the price, the SC 400 is a stunning accomplishment.