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The first Lexus sedan to offer all-wheel drive, the 2006 GS 300 is a well-balanced combination of power, agility and luxury. The performance and safety features of this sports sedan will make anyone a more confident driver. Meanwhile, the appointments and finish make anyone a more comfortable driver — or passenger.

Photo by Lexus (ENLARGE)

Lexus GS 300

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ABOUT THE LEXUS GS 300:

Body style: Sedan

Price: Base price is $44,850; tester was $54,809

Drive: All wheel

Seating: Two in the front, three in back

Engine: 3-liter direct injection, 24-valve V-6

Transmission: Six-speed automatic

Miles per gallon of fuel: EPA estimate 21 city/27 highway

WHAT'S SPECIAL: It seems a small, almost trivial, thing, but in the dog days of August, the ventilated leather seats are indeed a luxury. The front seats are cooled by fans that circulate air through the seat cushion. The same system heats the seats should cold weather ever return or should you drive to Minnesota for Christmas.

WHAT WE LIKE: This is a luxury car for people who like to drive. The 3-liter, 245 horsepower V-6 and the six-speed automatic transmission define smooth. Although acceleration isn't breathtaking, the GS 300 has a 0-60 mph time of 6.9 seconds.

WHAT ISN'T THERE: Room for stuff. The center console will hold the basics, but the glove box has room for little save, well, gloves. And while the cabin has room for a golf foursome, there isn't room in the trunk for everyone's clubs.

YOU OUGHTA KNOW: Among the available options is Dynamic Radar Cruise Control, in which sensors use radar to maintain the distance of the vehicle in front of you. If you get too close, power is reduced and brakes are applied so the GS slows down. Once the road clears, the GS returns to the speed you set. This eliminates the need to brake and reset the system.

EXTRAS: >Leather and wood are abundant in the GS 300, as are safety features. The car has electronic traction control and electronic stability control to help you avoid an accident. Should you get in an accident, there are plenty of air bags, including front and rear side-curtain air bags. A couple of features will help you avoid parking lot fender benders — a sonar-based parking assistance system and a wide-angle color backup camera.

AND ANOTHER THING: An optional adaptive lighting system rotates the car's headlamps into each twist and turn, illuminating more of the road around a curve.