##rx300.gif --Right##'YOU have arrived'. The increasingly common chime of a satellite navigation system rings very true when you pull into your destination in a Lexus RX300SE. As a statement to show you really have 'arrived' and proved yourself in the world of work, this looks good enough to make you feel valued by your employer and exclusive enough to make you feel one step ahead of the herd.

And at ú32,550, rising to ú34,890 with the excellent satellite navigation system fitted, you would certainly want something that made you feel a bit special.

However, satnav is not yet a 'must have' on the used market: this model has a CAP Monitor residual value of 38% over three years/60,000 miles with the system - 41% without. Nonetheless, the Lexus almost matches the Mercedes-Benz ML320 and BMW X5 3.0. As well as looks, the key to setting this model apart from its competitors is luxury and comfort, and if it is specification you want, then you will not be disappointed. There may be a slight price premium over the Mercedes-Benz at about ú31,000, but you get more for your money with a Lexus.

But a few words of warning: If you do more than 18,000 business miles a year in one of these at the moment, paying 15% tax, you are in for a shock in 2002, because with a whopping 311 grammes per kilometre of CO2, it jumps into the 35% tax band and will stay there, providing you with a tax payment based on ú11,392 if you don't opt for the satnav, or more than ú12,000 if you do.

John Maslen