The new Lexus LS 460 begins the fourth generation of the flagship sedan, marked by a total exterior redesign, new engine, and a host of new comfort and safety technologies. The 2007 LS's styling departs completely from its predecessors, thanks to the new L-Finesse design. The body has an 116.9-inch wheelbase within its overall length of 198 inches, and a new 121.7-inch wheelbase model is also available. The LS 460 L stretches to an overall length of 203 inches.

The standard wheelbase version could be considered the base LS 460, even though that may sound a little oxymoronic, because the 460 L features many of the 460's options as standard equipment. Both are powered by an entirely new 4.6-liter V8, boosted and refined by a more advanced Dual Variable Valve Timing + intelligence system. This Toyota TRD technology now features electronically controlled valve timing, which improves the intake efficiency for increased smoothness and power. While this engine technology is unseen, it is very apparent in the driving experience. The 380-horsepower LS 460 accelerates from 0 to 60 in 5.4 seconds, while consuming fuel at a rate of 19/27 mpg. The 460 includes the first 8-speed automatic transmission and a manual shifter.

Lexus, and especially its LS, have always been known for a silent ride, but the company took many additional steps to refine any noises that drivers and passengers will hear in the new LS. Designers carefully evaluated the sounds of doors and windows opening and closing, to ensure a maximum feeling of quality throughout the cabin. However, if one relies on sound to judge the interior quality of the new LS, you might overlook a few things. In addition to almost every standard luxury feature available, the LS 460 includes options like a 19-speaker Mark Levinson audio system with position-optimized sound, working in tandem with a 30-gigabyte hard drive that can store 4,000 songs. The hard drive is part of the new navigation system, which includes details on over 8 million locations and real-time traffic updates. The LS also features the well-publicized Advanced Parking Guidance System, which automates parallel parking.