Lexus introduced an all-new LS400 two years ago, but you wouldn't know it glancing at the car. It looks the same as the original, inside and out, even though virtually every piece has been revised or redesigned. In defense of the evolutionary styling, Lexus claims it is going for a corporate look to further strengthen brand identity. We think that engineers and stylists had a pretty tough time improving upon a car that really needed no improvement. Replacing the old LS400 with a new one was akin to pouring out a gallon of milk because the expiration date is a couple of days away, or buying a new set of Goodyears when the tread is still good for another 15,000 miles, or trading an old LS400 for a new one. But, what's done is done.

The LS benefits from a roomy interior, thanks to its long wheelbase. Trunk space is commodious, and rear passengers have lots of extra leg room. The car isn't excessively large, and the 4.0-liter V8 moves this relatively light luxury sedan with alacrity. The climate and radio controls are simply designed and easy to use, and the in-dash CD changer is much handier than a trunk-mounted unit.

Outside, the LS is characterized by subtle edges, creases, and folds, which create a strong, dignified appearance for the Lexus flagship. The price hasn't increased at all for 1997, in an effort to keep the LS competitively priced against such luxury sedans as the BMW 7-Series and Jaguar's XJ sedan.

The LS400 is a wonderful car, but we question spending $53,000 when a used and perfectly luxurious LS can be had for the price of a new Lincoln Town Car, or less.