Nearly twenty years ago, one of the biggest news stories in the industry was the advent of a luxury division from Toyota—Lexus. In the ensuing years, the Lexus brand has scored a major success in establishing itself with luxury car buyers, and has done so largely on the strength of the top-of-the-line LS sedan. This was no surprise to those of us who write about cars professionally. We knew the original LS 400 would be a winner the first time we drove one. For many auto journalists, the Lexus LS sedan has since come to define the contemporary state-of-the-art, V8, full-size luxury sedan.

The makers of the LS 400 were happy about this, of course, but they were also oddly intimidated. The LS 400 was far and away the finest car Toyota had ever built, and, in fact, was so good it scared its builders. Granted, most manufacturers claim their new cars are that good, but this was one case where it actually was true. What would they do for an encore? How would they equal the achievement in the future. Could they? It is perhaps for that reason that Toyota took its sweet time about announcing the second generation LS400, and, when they did, contented themselves with refinements to the original design.

Toyota was more ambitious with the third generation introduced in 2001 and decided to pull out all the stops with the recently introduced fourth generation, the LS 460. We tested the long-wheelbase version, the LS 460L

The long-wheelbase LS 460 L not only offers exclusive rear-seat luxury features, but for 2008, the LS 460 L can be equipped with an additional Air Suspension Package that also includes Variable Gear Ratio Steering, Adaptable Variable Suspension (AVS) and five-spoke 19-inch wheels. Customers can also choose the Touring Package that adds sport-tuned AVS for 2008.

The long-wheelbase LS 460 L offers nearly five inches more rear legroom than the standard-wheelbase LS 460 model for a total "couple distance" (hip-to-hip space between the front and rear seat) of 45.5 inches. Making the most of the added room, the long-wheelbase model offers exclusive rear seat area luxury options.

The Executive Class Seating Package for the LS 460 L includes a rear-seat entertainment system featuring the world's first ceiling-mounted 3.0 VGA high-quality display with a nine-inch screen that deploys via electronic motor. This comprehensive package also equips the LS 460 L with four-zone independent front and rear air conditioning with Lexus' Air Purification system and the world's first ceiling climate diffusers; rear-door power sunshades with a fixed rear console and foldout table, and a right rear-seat recliner with ottoman leg rest. A multi-function massage feature includes an enhanced massage mode for the right-rear seat. The massage feature can be used alone or in conjunction with the seat heater or cooler.

While the standard rear seat has a built-in 28-degree angle, the available ottoman seat reclines up to 45 degrees with Lexus' first upper-back recliner featuring a 17-degree angle adjustment. In addition, the available left-rear power seat also reclines 38 degrees, and the rear seat moves front to back approximately three inches. The climate control is further upgraded with three infrared sensors located in the headliner that measure the lap, upper body and seat on each side and then adjust airflow appropriately.

On the power front, a new-generation 4.6-liter V8 engine is mated to the world's first eight-speed automatic transmission in the LS 460. The innovative V8 produces 380 horsepower and 367 lb.-ft. of peak torque, comparable with competitors' engines of greater displacement.

The new eight-speed automatic transmission allows gear ratios that maximize torque up to the tire-grip limitations in the lower ranges yet maintains quietness and amazing fuel efficiency on the high end. The transmission-control system allows simultaneous release and engagement of the clutches to negate gearshift shock.

The LS 460 can accelerate from zero-to-60 mph in 5.4 seconds. Even with that level of performance, it is rated at 18 mpg city and 27 mpg highway according to the EPA. (Pity Toyota can't do as well with its SUVs.) The LS 460 models in addition achieve Ultra-Low Emissions Vehicle II (ULEV II) certification.

In sum, the new LS460L is a remarkable car. Toyota succeeded not only in improving on a design that was very nearly perfect to begin with nearly twenty years ago, but brought it successfully into the contemporary Toyota/Lexus design school. At a sticker price of $80,977, these good works are not cheap. In our considered view, though, if you are thinking about buying a high-end luxury sedan, you really need to spend some time with the Lexus LS 460. R&D