Test Fest : Best New Luxury Car under $50,000

Niagara Falls, Ontario - First Place, 137 points: Lexus ES 350 $42,900* - Likes: Measured strictly as a luxury car, the front-drive Lexus edged out the sportier Infiniti by scoring well in such hallmark Lexus qualities as low noise/vibration/harshness, ride comfort, and build quality. The ES 350's new, 272 h.p., 254 lb.-ft. of torque 3.5-litre and six-speed manumatic are a smooth and efficient combo, and the Lexus delivers a ride as comfortable as a parka on a January Montréal morning. The interior is awash in smooth plastics and leathers that mimic the top-of-the-line Lexus LS sedan. Within these traditional areas of smooth, quiet, reliable transportation, the ES 350 will not disappoint the Lexus faithful. Dislikes: There's not an athletic bone in the ES's body, and a symphony of beeping and chirping electronic nannies will remind you if you ever do try to drive the Lexus as your teenager would. Verdict: Five-generations of ES luxury sedans, and five generations of loyal ES customers, means there are no real surprises with this new Toyota Camry based '07 model. Just Lexus furthering their pursuit o excellence.

















