BEFORE TOYOTA LAUNCHED

its first Lexus LS in 1990, American luxury car buyers had to choose between the German Way and the Detroit Way.

The Germans defined a luxury car as technologically leading edge, with understated styling and a firm ride tuned for high-speed autobahns. American luxury cars, by contrast, were built for comfort. They had floaty rides, plush seats and slow-spinning V-8 engines perfect for cruising.

The Lexus LS sought to bridge this gap, with a car that looked something like a big Mercedes on the outside, but was supremely quiet and comfortable on the inside. Best of all, the LS hardly ever broke. Year after year, the big Lexus outscored rivals on surveys of quality and reliability. Still, the LS struggled to get respect from the automotive-enthusiast press and drivers who considered the car derivative, soulless and inferior to German sedans when it came to handling and performance.

Now there's a new Lexus LS that aims to put an end to the sneering from the pro-German camp. You want technology? How about an eight-speed automatic transmission (compared with just seven speeds in the new Mercedes S class) and an optional system that enables the car to park itself. You want more-distinctive styling? The new LS has a side profile that would look right at home on an autobahn. You want performance? Its new high-tech V-8 can boost the car to 60 mph in less than six seconds.

The new LS for the first time comes in two sizes, regular, with a 116.9-inch wheelbase, and L, as in long, with a 121.7-inch wheelbase and an extra 4.8 inches of leg room that kids or owners who employ chauffeurs will appreciate.

I tested an LS 460 L, the extra-long version, that bristled with technology, including satellite radio and radar cruise control.

On the road, the new LS remains true to the values that made its predecessors so popular. It smoothly and very quietly seeks the middle ground between BMW sporty and Cadillac plush. The LS has a pleasant engine note that sounds during acceleration, but it's gentler than the trademark BMW growl. The LS leans into corners more softly than the big German cars, and it's more forgiving when there are bumps in the road. The transmission does its job with no discernible hunting or busyness.

The automatic parallel-parking system, highlighted in Lexus ads, is impressive in concept. But like many new tech gadgets, the Lexus parking butler is fussy and disappointing in real life. In several attempts to parallel park, I struggled to get the car into just the right position for the rear-facing cameras and rangefinders (which feed images to the navigation screen) to lock in on the proper space. Once, the system misjudged the location of the curb, and I had to abort to stay on the street.

Overall, the 2007 LS narrows the gap with the leading German makes dramatically. For some, the LS still will fall short of the S class and the big BMW 7 in on-road excitement. But at a starting price of $61,715, with destination charge, for the regular version and $71,715 for the stretch, the Lexus remains a relative bargain compared with its German rivals. (A more expensive, performance-oriented hybrid version is due out later in 2007.) Many people define luxury as freedom from hassle. For these, the 2007 Lexus LS may just be the perfect car.