WHERE do we start? In terms of equipment, ride and handling and now engine performance, the IS300 appears to be irresistible value. No manual transmission is available for the moment, leaving driving enthusiasts to depend on the five-speed automatic with the excellent E-shift operation. Those looking for a cabin full of airbags will also be disappointed - the introduction of curtain airbags is welcome, though even these are restricted to front occupants. Nonetheless, a large amount of creature comforts can be found along with a superb standard of finish.