Two kinds of buyers choose cars priced between $30,000 and $40,000 – those who want something fun to drive, and those who want something comfortable to drive. By taking a two-pronged approach to the entry-luxury class, Lexus has deftly split one of the fastest-growing vehicle segments in North America.

The Lexus IS 250 and IS 350 are designed to be fun to drive. They’re small, a bit cramped inside, but tuned to deliver a high grin factor. The new 2007 Lexus ES 350 is designed to be comfortable to drive. It’s big, spacious, and engineered for quiet motoring. Competitors don’t have the luxury of fielding two cars at similar price points, instead offering sport-tuned versions of the standard model to satisfy enthusiast demands for handling agility. Often, the result is a compromise that satisfies neither kind of entry-luxury buyer.

Lexus has no such problem. The IS and ES have clear missions, and the redesigned 2007 Lexus ES 350 continues its tradition of prioritizing comfortable, quiet, and luxurious surroundings over optimum handling. This should make an estimated 70,000 buyers per year very, very happy.