The acclaimed Lexus sports coupe received some minor exterior styling revisions for 1997. The SC 300 now had a more aggressive appearance to match its on-road demeanor. A trip computer was also added. The SC had been a very successful endeavor for the Japanese luxury automaker, packaging luxury and performance into a tightly constructed and sleek looking package. Unfortunately, 1997 saw the production of the last manual transmission SC 300s. The 5-speed would only be available in the 400 for 1998 and beyond.

The Sc 300's ride was a bit of a departure from what one might expect from a Lexus. While the suspension still retained some forgiveness, it was tuned a bit stiffer for a better feel of the road. The handling was more Lexus-like, and the rear wheel drive helped the SC hug tight turns at higher speeds. The engine was a 3.0 liter inline six, which made 225 horsepower and 210 lb-ft of torque. The SC 300 had a 0-60 time of 6.8 seconds, and an acceptable sports car fuel economy of 18/23 mpg.

Drivers who follow a regular maintenance schedule report hardly any problems with their SCs. By 1997, many buyers of the original SC had come back for a new model, and they were pleased to see that not much had changed. Lexus had relied on the same same interior styling throughout the SCs run, which featured user-friendly ergonomics and a snug wrap-around layout for the driver. The SC 300's quiet ride and responsive steering are also frequently praised.