If you test drive the 300, you will definately feel the difference, more power with about the same mpg, Xenon headlights, privacy glass (same as sport), Limited slip diff, in my opinion and of owning a 200 as well the 300 it is well worth it if you have the pennies, I have just done a part ex on my 1999 GS300 Sport with an 02 IS300, looked around for something comparable but kept comming back to the IS