The 2007 Lexus ES 350 looks is labeled an "entry luxury sedan" by its maker, but it's hard to figure what more they could add. Power? Check. Comfort? Check. Leather? Check. Gadgets aplenty? Check. One awesome, rocking sound system probably much better than the one in your house? Check.

Photo by Lexus (ENLARGE)

2007 Lexus ES 350

More "Test Drives" 2007 Volvo S80: Quality stays high  Mazdaspeed 3 GT: A powerful, grown-up car  Toyota Tundra: Capable, and comfortable  Full list

ABOUT THE LEXUS ES 350:

Body style: Sedan

Price: MSRP is $33,170, test car was $43,989

Drive: Front wheel

Seating: Two in front, three in back

Engine: 3.5-liter V-6

Transmission: Six-speed automatic

Miles per gallon of fuel: 21 city, 30 highway

WHAT'S SPECIAL: This latest Lexus is 2 inches longer and 1 inch wider than the previous ES 350, making the back seat a comfortable place to be, with lots of legroom -- unless you're stuck in the middle. The panorama glass roof that extends the length of the car snuffs any notion of claustrophobia -- even if you're stuck in the middle.

WHAT WE LIKE: The four-wheel independent MacPherson strut-type suspension and gas pressurized shock absorbers help provide an exceptionally smooth ride. A back-seat passenger left a partially filled, open Gatorade bottle on the floor, and it didn't tip over before being discovered more than 24 hours -- and 60 miles -- later.

WHAT ISN'T THERE: Interior storage space for the tissues and maps and the extensive doodads most find necessary for automobile travel. Rear seat pockets seem shallow. The trunk, however, has nearly 15 cubic feet of space.

YOU OUGHTA KNOW: The safety features in the ES 350 include stability control and an electronic traction control system that uses both throttle and brake to maintain control. Standard equipment includes eight air bags, with knee air bags for the driver and front passenger. If eight isn't enough, two rear-seat air bags are an available option.

EXTRAS: You may find getting stuck in traffic less vexing if you spring for the optional Mark Levinson premium audio package and CRANK IT UP. The upgraded sound system, part of a package that includes a navigation system and rear camera, pumps 300 watts through 14 speakers. The system plays CDs and DVDs. You can watch a movie on the 7-inch screen when the car is parked.

AND ANOTHER THING: There is just the right amount of brown walnut wood trim on the steering wheel, center console and side door panels of the cabin.