Lexus made its reputation on passenger comfort and the GS300 only enhances that reputation. A good synthetic material is standard for seat coverings and interior trim, with leather available. There is just enough walnut trim to give a luxury feeling without being ostentatious. The long cabin means plenty of room inside, especially for rear seat passengers. Windows and door locks are also power- operated.
All seats are extremely comfortable.
The contoured bench back seat is one of the best in the business, although any center passenger had best be small. Very good climate control and sound systems add to the luxury ambience. A remote entry system is also standard, as are vehicle and audio system theft-deterrence features. Traction control is optional. The GS300 is a luxury sports-touring sedan, meant for comfortable and enjoyable travel over any distance.