With a 0-to-60 mph time of only 5.7 seconds and a top speed of 149 mph, the new 2006 GS is the best performer in the Lexus lineup.

When the current-generation GS first appeared in 1997, it was considered a radical departure from the staid Lexus image in both styling and performance. But by automotive standards, that was a long time ago and by the end of 2004, sales of the GS had dropped to 8,200 units, or less than 5 percent of the mid-luxury segment. With Mercedes and BMW consistently maintaining an 18 percent or better share of that market, something bold was needed to rejuvenate GS sales.

The third-generation GS, now in showrooms, expands on the original radical image by being the first in a new wave of vehicles from Lexus. According to Mike Wells, Lexus vice president of sales and dealer development, "The benchmark vehicle for the development program was the BMW 5 Series. In both image and reality, you need look no further for a suitable definition of the term, 'performance sedan'." Accordingly, the 2006 GS reflects a new direction in styling and in an attempt to catch up with its competitors, focuses more attention on high performance.

For starters, Lexus wrapped the new GS in a stylish new body, one that bears little resemblance to the previous model. That's nice, but to beat Mercedes and BMW at their mid-luxury game, the focus had to be on hardware -- the nuts and bolts that make one car perform better than another. That's a tall order; here's what the GS has to offer for 2006.

The GS 430 sports the well-known, but little changed, 4.3-liter, 300 horsepower V-8 engine. But the real news is the GS 300 with its all-new 3.0-liter direct-injection V-6. It boasts 245 hp and propels the GS 300 to 60 mph in 6.8 seconds. Systems used to optimize this new engine's performance include direct-to-cylinder fuel injection and dual cam control to seamlessly advance or retard both intake and exhaust cams simultaneously. In comparison to the current inline six, this engine develops more torque with a flatter curve over a wider range. According to Lexus, the result is higher power output, increased fuel economy and lower emissions, without adding cubic inches.

The GS uses three variations of the same transmission, depending on V-8, V-6, or V-6 AWD application. All are six-speed sequential shift automatic versions. Moving further is a new development for a Lexus sedan, an all-wheel drive variation on the GS 300. It uses both front and rear differentials and a center differential that includes a planetary gear set and electronically-controlled clutch. Based on input from wheel speed sensors, a computer adds or reduces pressure on the clutch pack, allowing torque to be transferred to the front and rear axles for optimum traction.

Also new for Lexus is electronic power steering. Power assist comes from an electric motor integrated with the steering rack that eliminates the need for conventional hydraulic power steering components. A steering computer processes vehicle speed, yaw rate and steering angle and determines what steering assist is needed. The computer calculates the correct signal to the electric motor for the desired assist. The amount of assist is most prominent at lower speeds for maneuverability, especially when parking and rounding tight corners. At higher speeds, little steering input is needed, and little or no assist is offered, developing a more solid steering feel.

The GS 430 also gets Variable Gear Ratio Steering. VGRS controls the turning angle according to vehicle speed, providing better maneuverability and stability from low through high speeds. Essentially, VGRS reduces the amount the driver must turn the steering wheel at very low speeds and accelerates the steering angle as the steering approaches the left or right lock position. VGRS also provides a feature called "side wind correction" through active steering input from the VGRS actuator. If you encounter a sudden side wind, the active steering will provide subtle steering correction without driver input.

The GS 300 uses a conventional booster and integrates ABS, traction control, and stability control for optimum braking control. The GS 430 goes further with Electronically Controlled Brakes. ECB uses a stroke sensor at the brake pedal to detect the actual brake stroke applied by the driver. The stroke sensor provides a signal to the brake system computer which calculates the optimum brake force for each wheel. It uses the ABS pump motor and accumulator instead of a conventional booster.

All of these new hi-tech systems are intended to provide optimum steering and braking control, but the driver is never totally disconnected from either function. System failure still leaves the driver with old-fashioned manual control. There's much more to the new GS than mentioned here. Early next year, the GS will become another in the Lexus lineup to offer a high-performance hybrid gas-electric powertrain.

The mid-luxury sedan market is a high level dog-fight. It remains to be seen if Lexus and its new GS can catch up with the rest of the pack.