The second-generation Lexus IS is recognisably similar to the one it replaced at the turn of the year, but there have been quite a few changes. Physically, it's significantly longer and wider (for more interior room and better handling), and in styling terms it features the new L-Finesse design philosophy which Lexus is introducing across its model range.The old IS was a handsome machine, and the new one is too, but I can't help feeling that one of the effects of L-Finesse has been to make the car look less adventurous than it used to. In particular, I miss the wonderful arrangement of dials on the instrument panel, with its suggestion of a clock whose casing had been removed. Nowadays the dials are . . . well, just dials, really.Lexus has given the IS a 2.2-litre turbo diesel engine, and expects it to account for two-thirds of sales. It's probably the more sensible buy, but spare a thought for the 204bhp 2.5-litre petrol V6 under the bonnet of the IS 250. As with most Lexus engines, it is amazingly quiet, to the point where you're hardly aware of it at all in cruising mode.Wind noise is very low, too - that was part of the design brief - but there's a lot of road rumble. It could be that you're conscious of this because all the other sound effects have been so well suppressed, but I'm not sure; I think more could be done to stop tyre noise coming into the cabin.Six-speed manual transmission comes as standard, and there's the £1000 option of a six-speed automatic as fitted to the test car. The automatic is inevitably slower, though there's not much in it. The 0-62mph performance, for example, falls only slightly, from 8.1 to 8.4 seconds.You can have a certain amount manual control over gear choice if you want, using either the main lever or the paddles mounted behind the steering wheel (and placed so well that you barely need to move your hands at all to use them - a better piece of design than many other manufacturers have managed).With this system you define the highest ratio the gearbox will use. The IS won't over-ride your choice, and will let you sit on the revlimiter all day long unless you ask it to change up. It will, however, change down of its own accord if necessary.The gearchanges are impressively smooth, which is entirely in character with the rest of the car. The IS works very well as a small luxury saloon - it's mostly quiet, as discussed, it's very comfortable, and the electric power steering is both light and smooth in operation.Similarly, the ride quality is top-class, at least at low speeds. If you're just pottering around, there's a strong sense that the IS is a dual-purpose car which can provide gentle, stress-free motoring, but which can also justify its "sports saloon" tag when you let rip.Disappointment awaits, however. Push it hard and the IS 250 is certainly quick, and to some extent it can handle its own straightline ability. If you really start to take the "sport" idea seriously, though, the IS quickly falls a long way behind the BMW 3-Series which has always seemed to be its main target.Lexus goes to some length to explain how clever the design of the IS suspension is, but you still have to set the thing up properly, and this hasn't happened. Over a really challenging road, an equivalent 3-Series would streak into the distance while the IS was becoming lost in a confusion of bump and rebound.The sporting appeal of the IS therefore depends largely on what kind of roads you normally drive on. If you never stray far from London, it's going to feel okay in a way that it just won't in the north of Scotland or the heart of Wales.And there are compensations, not least the fact that Lexus has thrown in a lot of equipment for the money. According to its own figures, the SE model tested here works out cheaper on a spec-by-spec basis than key rivals from Audi, BMW, Jaguar and Mercedes. It's the only one, for instance, with cruise control and knee airbags as standard, and one of only a couple to include leather upholstery in the list price.In company like this, the Lexus is also a slightly off-centre choice, separating its owners from those who have gone down the more conventional route of buying an A4 or a C-Class or whatever. And on its own terms it's generally a strong competitor in its class - I just wish that Lexus either didn't try to pretend it's a real sports saloon, or put more effort into ensuring that it actually is. Engine 2449cc, 6 cylinders Power 204bhp Transmission 6-speed automatic Fuel/CO2 31.0mpg / 214g/km Acceleration 0-62mph: 8.4 seconds Top speed 141mph Price £26,488 Details correct at publication date
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