The Lexus LS is a full-size luxury sedan that serves as the flagship of Lexus, the luxury division of Toyota. Since Lexus' debut, four generations of the V8-powered, rear-wheel drive Lexus LS have been produced. The original LS 400, the first Lexus to be developed, premiered in 1989. Subsequent generations of the Lexus flagship added technological features, luxury appointments, and safety innovations. The Lexus LS is recognized as one of the most reliable vehicles ever built and its cabin is regarded among the quietest of luxury automobiles. Each successive Lexus LS design has become the best-selling prestige luxury sedan in the United States.

In 2006, Lexus launched the fourth generation LS Series, offering the first long wheelbase version of the Lexus flagship. Beginning with the 2008 model year, an all-wheel drive hybrid joined the line up. The new LS also introduces the latest in Lexus technology, including the first production eight-speed automatic transmission, an automatic parking system, and on the hybrid models, the first production LED headlamps in the U.S. market. Several different Lexus LS models are sold worldwide, including standard, long wheelbase, hybrid, and all-wheel-drive versions. In its largest market, the United States, starting prices for the 2008 Lexus LS range from $61,500 for the standard wheelbase LS 460 to over $104,000 for the newly produced hybrid LS 600h