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Lexus steadily approaches it's 20th anniversary. Its emergence on the luxury scene in 1989 (as a 1990 model) was revolutionary and successful because the other luxury manufacturers had been sitting contently on their laurels. Suddenly, out of nowhere, came the Lexus with everything from its sleek, understated styling to its sound dampening techniques. The manufacturer quickly became the benchmark by which all other luxury vehicles have been measured. Add in an aggressive pricing structure and without skipping a beat the German and American luxury manufacturers were sent reeling all the way back to their drawing boards.

Skip forward 16 years. It is hard to believe that the GS Luxury Sport Sedan is now in its third generation, with the launch of this all-new model for 2006. While Lexus raises the bar across the board with improvements in performance, comfort, safety and options not everything is green and sparkling in the Emerald City.

There is no doubt that the GS430 is technologically sporty. It has a 4.3-liter V8 which accelerates the car from zero-to-60 mph in only 5.7 seconds, 300 horsepower at 5600 RPM, and 325-lb.-ft of torque at 3400RPM coupled with a new six-speed automatic transmission. This car can get you into a lot of trouble (if you want) because of the Variable Valve Timing (VVT) that pumps up low- and mid-range torque speed. That by itself would be impressive. But Lexus raised the bar by adding a full-time all-wheel drive system—the first occurrence, claims Lexus, in a luxury passenger automobile. So if you're in an area prone to extremely inclimate weather, and want your transportation to be practical as well as sporty, look at the GS430.

Speaking of looking at, Lexus touts this vehicle's exterior as "artistic, dynamic, simplistic and intriguing." One out of four ain't bad. Simplistic is accurate. In other words, it's bland. The GS is supposed to look sporty. Underneath the skin, they have been successful. Too bad that success did not translate outward to the exterior. Lexus even elongated the car two inches and widened the track. Still no passion. The least appealing part of the automobile is the front end—all of it. The grille is stretched excessively wide as if it were silly putty. Thus the headlamps look distorted as if they were bulging eyes scared straight.

The interior of the new GS has been accented with wood, polished metal and leather trim. You'll find the interior is also very technical with systems like SmartAccess keyless entry. Just push the ignition button and the car starts as long as the fob is in a pocket or a purse. New, is a gauge cluster with machined aluminum facings. Reflections off it have been minimized with special variable transparency glass that adjusts to lighting conditions.

Other features includes dash panel hidden infrequently unused buttons and switches, multi-adjustable front seats with standard heating and optional fan ventilation, electronic tilt/telescoping steering wheel, standard Regency leather-trimmed seats, and adaptable variable suspension.

The new GS430 offers many enhancements that increase vehicle performance and control. Management system which controls brakes, steering, power steering, vehicle stability, ABS, brake force distribution through a series of sensors. Like ABS, it runs in the background and is only there when you need it.

Included is "Dual" variable valve timing, Bluetooth wireless telephone capability, a Tire Pressure Monitor System, the Adaptive Front lighting System (which helps illuminate a curve as the driver steers into it), rear back-up camera in conjunction with optional navigation system, available Park Assist which detects objects nearby, a Pre-Collision System (PCS) that can help reduce the possibility of a collision or to reduce the severity of an imminent impact, knee airbags for the driver and front passenger, front and rear side-curtain airbags standard, the Supplemental Restraint System that includes variable-force front airbags for both driver and front passenger depending upon the severity of the accident; three new speakers with Automatic Sound Levelizer (ASL) to maintain consistent sound at varying vehicle speeds, the newest generation of the optional Mark Levinson audio system using a 7.1 channel speaker architecture using 11-channel amplification with a total of 330 watts and 14 speakers that play conventional CDs as well as DVDs to be viewed on the color seven-inch touch screen when parked. (Deep Breath! Rehydrate!)

To be fair, the Lexus that we tested had all the bells and whistles, even the high-end sound system. The price was $58,234. The base price was $51,125. So you have to decide. Are the butch engine and the power train enough reason for you to ignore the exterior styling, the 50K sticker price and the 18/25mpg rating? R&D