Views and Review.

OWNERS THE LS 430 IS MORE LIKE a traditional Mercedes than even the current S-Class, except seriously better. It drives with more of the attitude of an earlier-generation S-Class. The LS 430's styling is more like a previous S-Class, with some current DeVille thrown in. The design is gorgeously executed, but horrifying to see on me in the mirror. The original LS 400 wasn't anywhere near so uppity. Being more pretentious and old-fashioned than a Mercedes was the raw material for an extremely high hurdle that only a truly wondrous machine could get me over. All variations of the LS 430 are marvelous machines, but the ``I had no choice'' version for me was to leave the Ultra permanently in the Sport suspension setting. The ride is unbelievable and the cornering is better than my 1997 Audi A8. I was careful to say ``cornering,'' as overall handling is much more complicated. Not only does the LS lack quattro, but the semi-active air suspension causes some real trade- offs vis-a-vis any of the better spring setups. There are road irregularities that the semi-active suspension can make nigh irrelevant, not only in terms of ride quality, but also in terms of keeping the wheels planted and in control. There are times that the semi-active is less able to follow the road than a simpler setup. The net effect is some of the best handling available in a big sedan, and state-of-the-art ride. WILLIAM E. LOW, Irvine, Calif. SINCE THE VEHICLE is used almost exclusively by my wife, a new LS was almost predestined. Originally she wanted the Ultra model; however, after test driving the Ultra, the Sport and the Standard models back-to-back-to-back, her decision was that the Ultra suspension was too boat-like even in the Sport mode. The Sport suspension model was too noisy and firm, while the Standard suspension model with the optional 17-inch wheels most closely replicated her 1997 LS 400. This was the vehicle we purchased. PETE WATSON, Canyon County, Calif. LIKES: Continued Lexus reliability; drivetrain is what I expect-smooth, powerful engine and adequate handling; excellent fit-and-finish; DVD navigation system is much faster and more feature-rich than my 1998 LS 400; radar cruise is very handy on long drives; everybody who rides in the back falls in love with the seat adjustments and vibrating massage; car has more room than the last-generation LS 400; styling is typical Lexus-conservative and what I like for my family vehicle. Dislikes: The first major dislike I've ever had on a Lexus-the front passenger seat is not comfortable. Why didn't they put in the same seat adjustments that they did for the driver? This seat is too flat and has little support for the lower thighs. KEN CAMPBELL, Fremont, Calif. THIS IS my THIRD LEXUS, and I like IT very much. I selected the Standard model because I do not need GPS. The ride is very comfortable, the seats are excellent. The stability in strong winds is exceptional and so is the low wind noise. The engine has all the power one needs, and the car is very fast and quiet. WALTER E. LOTZ, Lake Worth, Fla. MY LS 430 CAME EQUIPPED WITH the Ultra luxury package, leather trim and 17-inch summer tires. I requested all-weather tires, which the bro-chure stated I could have at no extra cost. The dealer did not want to hear about that. However, the wonderful people at the Lexus customer satisfaction department arranged to have the dealer outfit the car with Dunlop ...