There are two classes of entry-level sports sedans: those that want to be -- and those that are.

Lexus just graduated from "wannabe" to the real thing with their latest, the 2006 Lexus IS 350 and IS 250.

The previous generation IS was Lexus' foray into the entry-level luxury sports sedan market, with the company hoping that it could banish its reputation as a maker of solid, dependable -- and boring -- automobiles.

Lexus officials admit that the first generation fell short on what they hoped to accomplish, saying that it just wasn't enough of a Lexus to really make a dent in the market. By that, they mean that it did not have the expected level of luxury, comfort and amenities.

Well, they won't be saying that about the new IS model. Available in the all-wheel drive IS 250, the front-wheel drive IS 250 and the stupendous, high performing IS 350, the appearance, interior design and content of this automobile is top drawer. There's nothing to apologize for here.

The seats are rich and buttery looking. Two-tone design schemes abound, with a choice of highly polished aluminum trim or some of the most lustrous looking wood you'll ever see.

A higher level of options are available too, including heated and ventilated front seats, a power tilt/telescoping steering wheel and 14 speaker audio system.

Under the hood, there are two all new V-6 engines, either of which is a pleasure to drive. The 2.5 liter, 204 horsepower V-6 is silky smooth, utterly quiet at idle, but with a nice growl to it when you hit the accelerator pedal. But it's the 3.5 liter, 306 horsepower V-6 that will really catch you by surprise. Lightly touching the pedal pushes you into your seat. A menacing low roar builds as the car picks up speed. And you know it means business when it reaches 60 mph in 5.6 seconds.

Of course, the big question is whether the IS series is better than BMW's gold standard 3 Series Sedan.

The only thing holding back the IS 350 was steering that was over assisted. This is the car for those who want high performance, but without the harsh edge.

BMW's 3 Series, on the other hand, is for the buyer who wants nothing less than taut, tough, take no prisoners, high performance sports driving, with luxury and comfort coming in a very distant second.

And the 3 Series delivers on that score, offering superb performance from top to bottom, with a steering system that does require some effort and is highly responsive in terms of letting you know what the car is doing. On the other hand, its interior isn't as inviting as the one found in the Lexus and it is not nearly as comfortable with a family on a road trip.

No prices were available at press time, but buying one of the IS models will likely relieve your wallet of about $30,000 to about $40,000.