All new GS takes aim at top German sedans.

Lexus readily admits that it intends to challenge top German sedans like BMW 5-Series, Audi A6 and Mercedes-Benz E class with its nicely redesigned GS midsize luxury sedan. To be sure, the smooth, sleek GS look remains unmistakably Lexus with the trademark four headlights and waterfall grille, yet improved with a longer hood and mostly restyled rear end.

Substantially more aerodynamic than the previous generation GS, it remains a rear-wheel drive but Lexus has broadened its appeal by offering an all-wheel drive version for the first time. The outgoing GS body style lasted a full six years and saw sales slip to just 8,200 last year. Lexus expects sales to increase to 33,000 for the new GS.

For 2006, the GS is available in three models: GS300 with a new 245-horsepower V-6 ($42,900); an all-wheel drive GS300 ($44,850); and the rear-drive GS430 ($51,125) with a 300-horsepower V-8. A gas/electric hybrid — the GS 450h — is due in early 2006. I tested the GS430 and found it difficult to imagine anyone wanting the V-6.

All GS models come loaded with equipment, including leather seating, heated front seats with 10-way power adjustment, a premium sound system with both CD and DVD capability, Bluetooth wireless telephone technology and a 7-inch multi-information touch screen to access a wide range of information and commands. Of course, all the usual power features are standard.

Options on my tester included rain-sensing wipers with mist control and headlamp washers ($225), power rear sunshade ($210), Mark Levinson audio/navigation system and a rear backup camera ($4,030), power moonroof ($1,000), parking-clearance assisted sonar ($500) and ventilated seats ($200). The GS can also be ordered with rear spoiler ($200) and all-season run-flat tires ($400).

Inside, the GS is luxuriously appointed with a genuine wood-and-leather electronically adjustable steering wheel, steering-wheel audio controls and all the usual and expected power accessories. Front seats are comfortable, but taller drivers would appreciate a bit more legroom. Rear seating, while adequate for two adults, has a too-low seating position to afford passengers good visibility; access in and out of the rear seat is a bit tight as well. Trunk space is ample with plenty of space for luggage and a pass-through from the rear seats.

In deciding to challenge the Germans, Lexus has seemingly adopted many of their overly complicated techno-features. Some are cool and welcome, others fall into the “stop the insanity” category. For example, Lexus has cleaned up the dash appearance by hiding numerous operating controls like the dash-light adjustment, fuel-door opener switch and power-mirror adjustment in a retractable pod to the lower left side of the steering column. A visit to the owner’s manual was required to locate the mirror adjustment controls. Similarly, the heated-seat switch and some transmission controls are concealed beneath a sliding center armrest.

Those who like tech stuff and lots of it will love the new GS and its volumes of alphabet features designed to comfort, pamper and convenience its owners. For example, the VDIM integrates sensors and controls from the ECB, VGRS, EPS, VSC, and EDB. Of course PCS is optional but thankfully ODBCS is standard. Even AVS is included on the GS430.

Ok, I’ll attempt to decode: The vehicle dynamics integrated management (VDIM) oversees and manages the electronically controlled brakes (ECB), variable gear ration steering (VGRS), electronic power steering (EPS), vehicle stability control (VSC), electronic brakeforce distribution (EDB). The optional pre-collision control system (PCS) uses a radar sensor to detect obstacles in front of the car and computerized systems to quicken the vehicle’s reflexes if a collision is deemed imminent.

Not enough wizardry? How about keyless operation? Put the new Smart Access keyless-entry fob in your pocket or purse and approach the vehicle. The car chirps as you touch the door handle and the doors unlock. No key needed to start or stop the GS, with your foot on the brake pedal, push the “start” button located on the dash.

I’m convinced all this electronic gadgetry is somehow good for me, but time reading the owner’s manual would be well spent.

Our V-8 equipped GS has a zero to 60-mile-per-hour time of 5.7 seconds. It isn’t as quick as some of its competition, but none of them can compare to the library-quiet cabin of the GS. It’s virtually impossible to hear the engine, and there’s a lot to be said for how well this car drives, rides and handles. Amazing how all that engineering works.

In addition to front and rear side-curtain and front and side airbags, Lexus includes driver and front-passenger knee airbags as standard equipment. Crash test ratings are not yet available.

Lexus says the new GS is the first in a wave of new vehicles on the way from their design studio, reflecting their desire to compete with the best luxury vehicles in the world. The new GS is certainly difficult to find fault with. In fact, it might be too nice, leaning more towards a luxury sedan than a sports sedan. Make no mistake, the GS is a terrific improvement over the previous edition and is smooth, quiet and luxurious. But as a sports sedan in the tradition of the German automakers, it comes up short.

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