Few premium automotive brands have as varied a lineup as Lexus does. Instead of offering one entry-level luxury sedan, Lexus offers two. For buyers who put highest priority on comfort and luxury, there is the midsize, front-wheel-drive Lexus ES 350 sedan, while those desiring a harder-edged sport sedan can go with the company's rear-drive IS series.

The Lexus ES 350 is the latest version of the company's long-running ES series. Like its predecessors, it's roomy, quiet and assembled with care. Yet the ES 350 offers a bit more in the way of performance than earlier ES sedans, thanks to its powerful V6 engine. Likewise, its ride and handling dynamics come even closer to the luxury sedan ideal, as the ES 350's ride quality is as forgiving as it is composed. It's still not an engaging car to drive, but we suspect that most prospective ES buyers aren't looking for that anyway.

Lexus also offers plenty of standard and optional upscale amenities for the ES 350, but adding a few of the option packages can quickly drive the price tag to the $40K mark. That's no small sum to swallow, given how many other qualified sedans occupy this price range. However, for consumers seeking the utmost in refinement and relaxation in their next commuter car, the Lexus ES 350 is certain to have just as much appeal as every ES sedan before it.

• Current Lexus ES 350
• Used Lexus ES 350