The LS 430, replacement for the excellent LS 400, is a fine match for the top of the line Mercedes Benz and BMW luxury products, the S500 and the 745.

The Lexus LS 430 is loaded with gadgets including laser cruise control and passenger access to the radio.

This car looks a little heavy, with a hint of the older, late ’90s Mercedes Benz S500 shape, which probably was the latest and best style out there when this car was being designed. Open the doors and see sheer unparalleled luxury: light neutral shaded leather, gray wood trim, deep carpet and lots of leg room.

While driving, the first thing you notice about this car is the creamy smooth ride and the tomb-like silence. With the optional air suspension it sails over all road surfaces with aplomb and little sound from outside, reminiscent of the S500. Mozart can be enjoyed at low decibel levels from the Mark Levinson stereo/tape/CD system. With rear-wheel-drive, handling on back roads is predictable and safe, although it doesn’t match the S500 or 745 fun. The four-wheel disc brakes are superb and can stop this machine on a dime.

The 4.3 liter, 290 hp 4-cam, 32-valve V-8 engine with continuously variable valve timing is a charmer; sweet and unobtrusive during normal driving and an absolute growling tiger sweeping this 4,000 pound car to 60 mph in 6.3 seconds when asked — impressive. The five-speed automatic transmission shifts smoothly and unobtrusively, but you must remember to push the gear selector sideways to the right to engage fifth gear, otherwise you’ll burn up fuel traveling the highway in fourth. Speaking of fuel, the EPA estimates are 18 mpg city/25 mpg highway. This test returned 16.9 mpg local driving and 24.3 mpg highway.

This car is loaded with gadgets. One is an optional laser dynamic cruise control system which keeps the LS at a safe distance behind the car in front of you. It’s not foolproof — on occasion the system will not detect the car in front of you, or if on a bend, will see a car in front in the adjacent lane and react accordingly.

The rear door locks have the irritating habit of locking the rear passengers in the car when it comes to rest. These doors have to be opened by activating the driver’s door unlock switch.

The bells and whistles include a memo system, which records a message either as a reminder or for someone else and plays it back through the speakers; outside mirrors that face down at the pavement when reverse is selected, rear seat passenger control of the radio, heating and cooling through the seats, and, believe it or not, body massaging rear seats. In addition, these are power seats that move fore and aft.

Other features in the $12,485 optional ultra luxury package include the Mark Levinson sound system, navigation system, Lexus link, air suspension, front climate controlled comfort seats with heat and cooling controls, rear air conditioner with air purifier, power door closers, headlamp washer, moonroof, power rear window and manual rear door sunshades, rear cooler box behind the center armrest and intuitive parking assist.

Standard features include a memory system for the seat, steering wheel, shoulder belt and outside mirror, heated electrochromic outside mirrors with a downward looking puddle light, dual zone climate control with automatic filtered air recirculation activated by a smog sensor, premium audio system with six-disc in-dash changer, AM/FM/cassette, seven speakers with automatic sound leveling, rain sensing wipers, front and rear side curtain and seat mounted side impact airbags, skid control with integrated ABS, brake assist and traction control, fog lamps, power tilt, and telescopic steering column with automatic tilt away.

All this makes for an extraordinarily pleasant driving experience. The miles just disappear and you’re there before you have a chance to get tired. The plethora of comfort might make you nervous about stuff going wrong, but keep in mind that Lexus and its parent Toyota have excellent reputations for high quality and durability.

The warranty on this car is four years or 50,000 miles basic coverage with an excellent six-year or 60,000-mile powertrain coverage.

The base price is $54,405, which with all available options, rises to $68,497. This is a bargain for this level of luxury, less than the BMW 745 and a lot less than the Mercedes S500.

If you are in the market for the ultimate in automotive luxury this car is a front running candidate and should be experienced and driven before making your choice. Lexus Carlsbad or Lexus Kearny Mesa are the local dealers.

Motoring since 1952, Austin Lynas has owned 54 cars and at one time raced mini-sedans in England. An aerospace engineer, he was instrumental in developing the anti-skid systems used in British military aircraft that preceded today’s ABS systems. Lynas can be reached by e-mail at osten@aol.com.