This is the entry-level ticket to the Lexus experience. And all of the Lexus experience is here. The Lexus ES 300 is arguably the most refined automobile in what auto marketers call the near luxury class -- sedans that range in price from about $29,000 to $36,000. It's also quite nice to look at. Athletic sporting reflexes make the ES 300 good fun to drive, and it has more power for 1999. Throw in dealer satisfaction that's consistently rated among the very best, and the ES 300 proves tough for other car builders to match. Over the years the ES 300 has performed with such appliance-like efficiency that auto critics have made vague claims about its lack of soul. This could really be another way of saying that the critics can't specifically find much wrong with the car.