The 2007 Lexus GS makes its mark with sense as well as speed, restraint as well as luxury. Although it's easy to think of it as an alternative to Audi, BMW and Mercedes-Benz, the Lexus GS embraces an entirely different set of values.

Lexus itself has promoted the phrase "L-finesse" to define its way of crafting an automobile, and this faintly awkward example of market-speak in fact gets right to the heart of the 2007 Lexus GS. This high-performance sedan is meant to be dynamic, yet free of gimmicks. It is meant to combine precision with lavish, luxurious appointments. It is meant to deliver the highest standard of automotive performance, yet be easily intuitive to drive. Amazing examples of automotive technology are included as standard equipment, yet the driver is never aware of them.

The Lexus GS does everything you ask, and yet it always feels effortless. If you think of the character of a BMW 5 Series sedan, the Lexus GS is its opposite.

The third-generation Lexus GS came to market for 2006 as the first completely new passenger car from Toyota's luxury division since 2001, a showcase of the giant company's most advanced technology. It arrived with more computing power than some third-world countries and a standard of luxury usually enjoyed only in the best zip codes. And yet, surprisingly enough, the Lexus GS has been substantially improved for 2007.

New for 2007, the lineup is joined by the GS 450h, which features a hybrid powertrain that combines a gasoline-powered V6 engine with a battery-powered electric motor to deliver an overall output of 340 horsepower combined with fuel economy of 25 mpg City/28 mpg Highway on the EPA cycle.

The 2007 GS 430's 290-hp 4.3-liter V8 continues as before, but its high-technology, rear-wheel-drive chassis has been improved with an optional system of active anti-roll body control.

For 2007, the GS 350 has a new, more powerful 3.5-liter V6 that brings alert performance to this model, which comes in both rear-wheel drive and all-wheel drive. (The 2006 model offered 245 horsepower from 3.0-liter V6.) The GS 350 and GS 430 utilize a close-ratio six-speed automatic transmission, one of the smallest and lightest gearboxes of its type. For added performance, the transmission includes a sport mode that enables you to manually make sequential shifts with the console-mounted gear lever.

The all-wheel-drive models feature a fast-acting, clutch-type center differential that sends 70 percent of the power to the rear wheels under normal circumstances to help foster the dynamics of a rear-wheel-drive car. When wheel sensors detect slippery road conditions, as much as 50 percent of engine power is diverted to the front wheels to increase the car's overall traction on the road.