THE IS300 has full leather seat upholstery with piping in either ivory or black - suede is used on the door panels - and eight-way power adjustment (though no lumbar) for the driver's seat. Both it and the four-way manually adjustable front passenger seat can be heated via switches on the centre console. All seating positions have a three-point seatbelt and height adjustable head restraints (four notches on the front seats and two notches at the rear).