HOW good does the Lexus GS 430 have to be to succeed? The answer is fairly straightforward: as good as the BMW 540i.

It's as simple as that. This is the third generation GS and the first Lexus to be marketed globally.

As well as being sold in Europe and North America, the new vehicle will pioneer new markets in Russia (where the Nissan Primera is a bestseller so it won't have its work cut out), China and, for the first time, Japan.

Lexus knew that pumping up the IS200 (a classy alternative to a 3-Series) wouldn't do. So this new model is the first to feature what Lexus calls 'L-finesse', a way of thinking about car shapes that will influence a whole new generation of Lexus vehicles.

The shape, which has a strong European influence, is less extreme than the IS200 and marginally less pretty.

But the GS is good looking enough to turn more heads than the over-familiar 540.

It also showcases a move by Lexus toward much bolder styling than ever before.

Inside, too, the GS has been beefed up attractively. There's more substance to the fascia and more meat in the heftily-pleated seats, heated and air-conditioned for hedonistic comfort levels whatever the weather.

The attention to detail is superb.

As you get into the car the interior lighting moves with you, illuminating first the door handle, then the footwell and finally the steering wheel.

As with all Japanese gadgets it has a name - entry-sequence illumination - it's impressive stuff.

At first glance the fascia seems mercifully free of clutter. That's because Lexus has taken a dozen or so functions (trip computer, fuel flap, mirrors, headlamp washers etc) and hidden them on a keypad that pops out of the fascia just above your right leg. Sadly, this attempt at keeping things clean just left me with a grazed knee as I kept forgetting to push the keypad back after using it.

Back to the drawing board I reckon.

A large colour screen dominates the centre of the dash. A touch-sensitive membrane lets the driver select displays for climate control, audio set up and satellite navigation. It's clear and easy to see, even in bright light.

Warm or cold air distribution is controlled via a series of push buttons beneath the screen.

Wood trim graces the steering wheel, centre console and doors.

Lexus has always done veneer correctly and, while you won't find any in a BMW, it doesn't look too out of place here.

A longer wheelbase and revised interior liberate more legroom and headroom than in the old GS. However, six footers will still find their heads touching the roof if they sit up bolt upright in the back, a drawback of the gently curving roofline. Extending the wheelbase has created 50mm more legroom in the front, though, and 20mm in the back.

The middle passenger's legs have to straddle the large transmission tunnel that takes drive to the rear wheels.

If you forgo the third man in the rear a handy centre console drops down from the rear seat back.

It contains a soft damped double cup-holder.