Lexus ES 350 – Best New Luxury Car Under $40,000: After an hour-long deadlock, the Lexus ES 350 emerged victorious as our Best New Entry Luxury Car. Simply put, it’s the better vehicle for most people looking for their first set of luxury wheels. It’s stylish, comfortable, and can be equipped with a long list of high-tech features. Plus, it’s got a brand name with cachet, which is important in this class. If there’s a fly in the ointment, it’s that this new ES doesn’t look or feel as rich inside as the old one.

Finalists:
Lexus ES 350
BMW 3 Series Coupe