As the first completely new passenger car from Toyota's luxury division since 2001, the 2006 Lexus GS is a showcase of the giant company's most advanced technology. It's not only loaded with more computer power than some third-world countries, and flush with the degree of luxury enjoyed only in the best zip codes, but the fully restyled and reengineered four-door luxury sedan makes a bold dynamic statement that says, "Watch out, BMW!"

Lexus openly admits that BMW's 5 Series sedan provided the benchmark for the new GS, in much the same way the big Lexus LS was originally targeted the Mercedes-Benz S-Class, at the time top of its class. Again going after the perceived leader of the pack, Lexus devised a crafty strategy.

First, it broadened the appeal of the GS line-up with a faster, better equipped "base" car. In fact, the rear-wheel-drive GS 300 out-measures its competitor from Munich, the BMW 530i, in horsepower, torque, the 0-60 sprint and fuel mileage, not to mention offering a far friendlier and more sybaritic cockpit.

Second, to entice those in cold climes who until now had to look elsewhere for an all-weather passenger car, Lexus is offering an all-wheel-drive option for the GS 300. More than one-third of all new GS sales are expected to be AWD models, most headed for the northwest and northeast United States.

Finally, Lexus made sure the top dawg of the family, the 430, had the bite to wrest bragging rights away from the Germans, not just by matching but exceeding the high-end performance recorded by the BMW 545i. Simply put, Lexus fine-tuned its 4.3-liter V8, paired it with a wonder of a transmission and cloaked the drivetrain in a slippery coat of sexy metal. Result? The GS 430 runs in realms never reached by a Lexus, and it's quicker than the BMW.

However, the primary target of this new, longer and wider GS isn't all that important, because Lexus is confident its four-door sedan's combination of driving fun and creature comfort is unequalled among its many peers and will do much to spread the badge across the land.

The outgoing GS was six years old, so it was expected that the new GS would be more than just a freshened take on a familiar theme. Lexus hasn't disappointed, adding more than a dash of driving spice to the family virtues of smoothness and refinement. But there is another, major question to be answered: Is this Asian upstart delivering where it counts most. Does a Lexus GS feel like an ultimate driving machine?