The GS 300 is powered by a high-output, 220-horsepower 3.0-liter inline-6. It also features E-Shift manual controls on the spokes of the steering wheel. It comes standard with cloth upholstery and automatic climate control with filtration and deodorization. Leather upholstery is optional and comes packaged with a memory system. Options include a navigation package and a superb Mark Levinson audio system. Safety features that come include Vehicle Stability Control, anti-lock brakes with Brake Assist, traction control, dual frontal airbags, seat-mounted side-impact airbags for driver and front-seat passenger, and seat belts with pretensioners and force limiters.For 2005, the GS 300 has no significant changes.