The GS Sedans return with minimal revisions to the interior and exterior. The GS Sedan model line includes the GS 400.

Key changes for the 2000 model year include a child restraint seat tether anchor bracket, Brake Assist which supplements applied braking power in an emergency situation and horsepower and torque adjustments on the GS 400.

The GS 400 also meets Low Emissions Vehicle (LEV) certification. The Lexus GS Sedans are equipped with several standard safety features including daytime running lights, seat-mounted side-impact airbags, four wheel disc brakes with ABS, a Vehicle Skid Control (VSC) System, and adjustable hear restraints for all seating positions. Several optional packages are available.