Like the rear seats of these diminutive luxury sedans, scoring for overall comfort was tight between the 2006 BMW 330i and 2006 Lexus IS 350. Neither of these cars is ideal for individuals of expansive girth, but they are terrific for thrilling back road endeavors. Both provide serious front seat bolsters and tilt/telescopic steering wheels covered in leather, providing a comfortable and secure seating position for the driver and front passenger. But overall room is lacking for all five occupants, especially for those in back. Obviously, the topic of comfort is a mixed bag with these cars, varying a great deal depending on whether they are viewed from a luxury or performance perspective. However, given that this is a comparison of luxury/sport vehicles, the contender that best addresses both perspectives wins. It’s the Lexus IS 350 that offers the everyday commuter softer leather and cushioning that make the seats more comfortable, yet provides plenty of bolstering to keep bodies glued down in the twisties. The BMW does a commendable job as well, albeit with firmer seats and stiffer leather that make rush-hour captives long for the plusher IS.

2nd Place: 2006 BMW 330i

Talk about comfort and immediately thoughts turn to seats and headroom, but it really starts with opening the doors. That’s where folks climbing into the BMW will notice a substantial distance between the outer edge of the rocker panel and the edge of the seat. As a result, drivers and front seat passengers need to stretch a bit to get into the car, and exiting requires an equal amount of care, so as not to soil pant legs. Improving the situation is a tilt and telescopic steering wheel that moves well out of the way and doors that open wide. Rear seat passengers have an even tougher go of it, with wheelwell humps that extend into the edges of the seat and make entry a bit difficult. After gaining entry, rear passengers should take care not to bang their knees on the hard front seatbacks.

Once inside, the BMW’s seats prove to be worth finding. Though narrow, the front buckets feature effective bolsters on the seat bottom and power bolsters on the seatback. The seat bottom can be extended in front, contoured headrests are well-placed, and two-way power lumbar maximizes the comfort potential. Front passengers are treated to just the right amount of cushioning and support, so even over the long haul aches and pains are kept at bay. However, compared to the Lexus, the BMW’s seats are noticeably stiff. Head, shoulder, and foot room are adequate, but the shallow dash puts the windshield and A-pillars in relative close proximity, and with the narrow seats makes the ride up front feel a bit tight.

Rear seat passengers are not treated quite as well as those up front, though the backrest is nicely positioned for support and both the door panel and fold-down center armrest are padded. Still, those hard front seatbacks can be rough on the knees, the wheelwell humps are intrusive and eat up valuable space, and the overall feeling is tight.

1st Place: 2006 Lexus IS 350

One of Lexus’ strengths has always been interior comfort, and the 2006 IS 350 isn’t about to change that – for the front seat occupants, anyway. The leather upholstery feels soft yet durable and cushioning is ample. An optional power tilt and telescoping, thickly padded steering wheel moves out of the way for easy entry, though like the BMW, there’s a substantial rocker panel to cross. Also like the BMW, the front seats are fairly narrow and may not be the best choice for larger individuals. Seatback bolsters are meaty and do an excellent job of keeping occupants pinned in place. Rear seat passengers get four fewer inches of leg room and three fewer inches of shoulder room as they do in the BMW, making the Lexus punishing for passengers. However, there’s an abundance of cushioning, so while it’s tight back there, the seats are more comfortable than the relatively flat bench in the BMW. Clearly, the best place to be in a 2006 Lexus IS 350 is in the driver’s seat or riding shotgun..

That sounds like a lot of negative talk for the more comfortable car in this test. Indeed, it is. But sport sedans are not purchased for generous rear seat room or copious dimensions. Buy a Lexus LS 430 if that’s your bag. Cars like the Lexus IS 350 and BMW 330i must balance the need for comfort with the desire for g-forces support, and that’s where the IS pulls ahead. Both cars deliver confining interiors, but it’s the Lexus that offers the proper blend of soft, supple leather over plenty of padding with excellent side bolstering. The leather steering wheel with power tilt and telescoping functions and the sliding center armrest are icing on the cake. With its relatively stiffly bolstered seats, the BMW is perfect for aggressive canyon carving, but city drivers long for more forgiving chairs. Like those in the 2006 Lexus IS 350.