IF YOU want to strike the motherlode of sporting saloon cars, tap into the rich racing-orientated seam of the Lexus IS range.

It offers performance par excellence, with the ride beefed up by the rear-wheel drive layout and lowered suspension.

Few executive cars offer the out-and-out on-road fun that the Lexus IS delivers, because it is a compact car that cuts to the quick on corners, carves cleanly through motorway traffic, with every control response as taut as the suspension.

Luxury cars are, by their very nature, refined and comfortable, and very nice vehicles to drive. But very few possess the ability to punch their weight right across the rev counter, as the IS certainly can.

With two engines to choose from, a 2.0 litre and 3.0 litre, both in straight-six cylinder formation, there are no weaknesses in the ride or roadholding of either, but it is the larger IS300 (the 2.0 litre is the IS200) that's to die for.

The 2997cc unit delivers 211bhp, and can touch 60mph in around eight seconds from standstill.

Plus, torque is simply terrific, the engine urge just never goes away.

The top speed of 143mph must make it awesome on autobahns, but in Britain you have got to be content with the fact that, at the legal 70mph limit, you have an engine that is still straining hungrily at the leash.

It makes all the right noises, too, from a quiet throatiness at idling speeds to a very satisfying deep growl when the throttle's opened up.

You get a five-speed automatic transmission as standard, and, true to the car's character, there isn't a hint of lag through the gears.

Downside is the thirst, just 26.1mpg on the combined cycle. Upside to that is the larger than average fuel tank, which takes 70-litres.

We tested the £26,705 IS300 four-door saloon, and you can buy a five-door Sportcross hatch version for £28,455.

It is hard to believe the car has been here two years, because that nose-down shape hasn't dated a day. A little of the IS's purposeful looks would not have done the bigger, blander, Lexus LS range any harm, either.

Helping you harness the IS300's supremely capable powertrain is a figure-hugging driver's seat clad, like the rest of the interior and the steering wheel, in leather.

Sporting, chronometer-style clocks further underscore the car's character, and the feeling behind the wheel is one of total, uninterrupted, control.

If that and the entertaining ride is what IS chief engineer Nobuaki Katayama set out to achieve, then he has done a good job.

Passenger comfort in the saloon is far better, particularly at the back, than Beamer compacts, and it will carry five, although four is far better.

It is not only in the performance stakes that the IS leaves the opposition standing: the equipment and in-built safety simply can't be bettered. Nothing has been too much trouble for Toyota's Lexus team, and the kit list numbers almost 80 items.

The more luxurious fittings, such as the electrically-adjustable and heated front seats, rear privacy glass and the electric sunroof would cost extra if you bought a mainstream rival - Audi, for example, charge for just about every luxury.

So you are on to a winner, price-wise, and full security, from double locking to the anti-theft wheelnuts, will protect your investment well.

Yes, a good handful of German compact executives are quicker off the mark than the Lexus IS300, but they are a fair way behind its winning combination of superb seating comfort, endless specification, and inch-perfect driving satisfaction.

Updated: 09:34 Friday, June 25, 2004