2001 Lexus ES 300 Your own idealized universe. By Albert Hall, New Car Test Drive .com

The Lexus ES 300 delivers a seamlessly smooth and reliable driving experience. It's one of the most refined cars in the so-called near-luxury class. Add dealer satisfaction that's consistently rated among the best, and the ES 300 becomes a hard bargain to beat.

ES 300 retails for $31,505. There is only one trim level, and only one powertrain, a 3.0-liter V6 coupled to a four-speed automatic transmission.

The options list is short but includes some significant hardware, including vehicle skid control and brake assist ($550), and variable adaptive suspension ($620). New for 2001 are several optional packages, mostly combining leather trim with sound-system upgrades and other luxury items. Buyers can realize significant savings by checking off the package rather than ordering the same items a la carte.

Front side-impact airbags that deploy from the seat bolsters are standard, along with the requisite dual front airbags.