The GS 430 can accelerate from 0 to 60 mph in less than 6 seconds, putting it in a league with some of the world's best sport sedans and even with some thoroughbred sports cars. It delivers acceleration comparable to the BMW 540i with its 282-horsepower V8; and both cars stomp the outgoing Mercedes-Benz E320 with its 221-horsepower V6.

Lexus redesigned its 4.3-liter V8 engine before slipping it into the GS 430. It boasts four camshafts (dohc) and 32 valves. Variable valve timing allows it to deliver strong torque at low engine speeds, while providing healthy horsepower at higher speeds. (This would have been much more difficult with fixed valve timing.) The GS 430 V8 produces 300 horsepower and 325 foot-pounds of torque. Strong low-rpm torque gives the GS 430 plenty of around-town cruising power, and allows it to sprint away from intersections. In spite of its impressive acceleration, the GS 430 nets an EPA-rated 23 mpg on the highway.
The GS 300 is motivated by a 220-horsepower inline-six. It can make the run to 60 mph in a quick 7.8 seconds, which is still quicker than the outgoing Mercedes-Benz E320. Yet the GS 300 boasts a 25-mpg EPA highway rating. Its top speed is electronically governed at 144 mph, while the GS 430 is governed at 149 mph. The GS 300 doesn't have all the features of the GS 430 and it certainly isn't as fast, but its price is $8,800 less.

All Lexus GS sedans come with a five-speed electronically controlled automatic transmission and a console shifter. The transmission is designed to be shifted manually as well. The top half of the shift gate has the familiar PRND markings. To the left of Drive is M for manual. Pulling the shifter toward the left permits manually downshifting and upshifting using the shift lever. The GS 300 can also be shifted by using the Formula 1 racing-inspired buttons on the front and back of the steering wheel. Pushing the button on the front of the steering wheel downshifts one gear. Pushing the button behind the wheel upshifts one gear. A readout at the bottom of the speedometer displays the selected gear. Electronics prevent downshifting above the engine's redline.

Like all true high-performance cars, the Lexus GS uses rear-wheel drive. With all that horsepower, right-foot gratification is instantaneous and substantial, especially with the V8. In fact, drivers inexperienced with such a muscular abundance of horsepower may find themselves intimidated the first few times they apply full throttle. The GS 430 practically leaps off the road when you floor it, and surges with seemingly unlimited power as it passes other vehicles on the highway. Yet its sound is very subtle, a high-tech mechanical note rather than the angry racket of a Corvette's V8. However, the force pushing you back in your seat is very Corvette-like.
Under normal driving conditions, however, the GS 430 is a perfect gentleman. It is sedate and effortless, but provides just enough steering effort to instill that firm feeling of control often missing in luxury cars. Its ride quality is more like a BMW than a Cadillac: firm, but not harsh. The suspension absorbs road variations, while providing reassurance in tight turns and fast sweepers.

Stellar acceleration is backed up by big, high-performance brakes. The GS 430 stops quickly and without drama. Anti-lock (ABS) with electronic traction control and Vehicle Skid Control (VSC) are standard. Also included is Brake Assist, which interprets a quick push on the pedal as emergency braking and automatically supplements braking power. It's an excellent safety feature, as research has shown that many of us do not push the brake pedal as hard as we could in an emergency. Vehicle Skid Control monitors the car's direction vs. the position of the steering wheel, and if they are not consistent with one another, brakes one or more wheels to correct the car's course. VSC can be switched off via a console-mounted button.
Handling is excellent on winding roads. It probably isn't necessary, but an optional Upgraded Tire Package ($215) boosts the GS 430's cornering with a set of 235/45ZR-17 Bridgestone Potenza RE030's. We didn't drive a GS 430 with the larger tires, but we would be concerned that their shorter, stiffer sidewalls might degrade the car's superb ride quality. The standard 225/55VR16 Michelins stick just fine.

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The GS 430 comes standard with high-intensity discharge (HID) headlamps, which throw a wide low-beam pattern with bright, sharply defined edges. (These lights are optional on the GS 300.) Though the light appears blue/white, especially compared to the yellow of more conventional headlights, it is actually a very white hue. They work great.