The customer can "layer" luxury in the Lexus ES 350 by adding the Ultra-Luxury Package, or by selecting from a number of standalone options which include heated and ventilated front seats, HID with AFS, and Intuitive Park Assist (IPA). The IPA system uses ultrasonic sensors to detect objects close to the car's front and rear bumpers, alerting the driver and showing distance to objects in the multi-information display.

The available touch-screen Lexus Navigation System with rear back-up camera, revised for 2010, allows the driver to enter a destination using the updated Voice Command casual-language voice recognition. The system integrates control for the Lexus Personalized Settings feature and adds Bluetooth® phonebook download. Voice command, a casual-language-based voice recognition feature, is standard on navigation-equipped vehicles. This new technology allows the driver to give fewer and more flexible, conversational commands in a specific order for easier access to audio, climate, and navigation system functions to help drivers focus more on the road ahead.

The optional Mark Levinson® Premium Audio System is available in conjunction with the navigation system. This leading-edge design uses 10 channels of amplification with 300 watts total output at only 0.1 percent Total Harmonic Distortion (THD). The system plays through 14 speakers in a 7.1-channel surround sound speaker architecture. The Mark Levinson system can play conventional CDs and DVDs, and MP3-formatted CDs. DVD movies can be viewed on the navigation system's color seven-inch touch screen when the car is in park and the parking brake is engaged.

The Ultra-Luxury Package includes a panorama glass roof; perforated semi-aniline leather-trimmed seating (new Black/Saddle color combination for 2010); power rear sunshade; passenger memory; the HID/AFS lighting system; and a wood- and leather-trimmed steering wheel and shift knob. Exclusive Liquid Graphite-finish 17-inch 10-spoke alloy wheels add a distinctive touch.