The car that used to be known as the GS450 just last year gets a new letter in its designation thanks to a new 4.6 liter V8 powerplant. Other revisions include a front fascia with an updated front bumper and lower intake design, a new chrome grille surround, new 17-inch wheels and color-matching exterior mirrors with integrated turn signals.

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The new powerplant was necessary, as the base V6 engine in the GS350 outpowered it. The all-aluminum 4.6 liter V8 utilizes Lexus' variable valve timing with intelligence and electronic intake valve timing (or VVT-iE in short, as per Lexus) and is good for 342 horsepower at 6,200 rpm, an increase of 52 over the 4.3, and 339 lb-ft of torque at 3,600 rpm, a bump of just 20. The engine qualifies the GS460 under the EPA's Ultra-Low Emission Vehicle, ULEV II, standards. As for fuel economy, the EPA rates the GS460 at 17 mpg in the city cycle, along with 24 mpg on the highway. A class-exclusive and leading eight-speed automatic is the only available transmission, driving the rear wheels.

As the GS series was overhauled for 2006, nothing else of note changed. Standard equipment is generous and includes a 10-speaker, six-CD sound system with an auxiliary iPod / MP3 / WMA port, 12 airbags, vehicle dynamics system that includes electronic traction and stability control (both defeatable), a tire pressure-monitoring system, HID headlights, and 18-inch wheels, among others.

The options look similar to those on the rest of the GS range, and is comprised of an audio-activated navigation system and Mark Levinson premium surround sound audio system package and a list of stand-alone options. Those include an active power stabilizer suspension, a radar-enforced Pre-Collision System and dynamic cruise control, an electronic parking assist and a backup camera, a choice of two 18-inch wheel and tire combinations, and a choice of Sirius or XM satellite radios, as well as the navigation system as a stand-alone option.