Utility
The Lexus ES 350's larger trunk will accommodate more massive objects than the BMW 3 Series.
Neither the Lexus ES 350 nor the BMW 3 Series has a marked advantage when it comes to seating capacity.
Dimensions
The Lexus ES 350 is somewhat more ponderous than the BMW 3 Series.
Your wallet will hurt more every time you fill up the Lexus ES 350 than the BMW 3 Series because of its larger tank.
The 3 Series and the Lexus ES 350 compete for the same parking spaces.
Convenience
You will have to visit your friendly gas station more often with the BMW 3 Series than with the Lexus ES 350.
Cost
Producing a precise fuel economy evaluation is so tough that some think not even the federal government can do it, but it looks as though both the Lexus and the Lexus perform about comparably with respect to gas mileage.
The Lexus ES 350 isn't much less costly than the BMW 3 Series regarding MSRP.
As far as purchase cost, the BMW 3 Series costs about as much as the Lexus (though the Lexus is a little cheaper).
Handling
The ES 350's front-wheel drive layout likely gives it better traction in rain, snow or ice than the 3 Series; however, the 3 Series's rear-wheel drive layout likely provides better weight distribution.
The BMW 3 Series and the Lexus ES 350 have approximately comparable tires.
With their similar turning circles, the BMW 3 Series and the Lexus ES 350 doubtless handle roughly the same into and out of tight spots.
Drivetrain
The Lexus ES 350's engine is substantially larger than the BMW 3 Series's. Remember that more massive engines may use more gas than smaller ones.
Torque is the force that lets you accelerate quickly, and in this respect, the Lexus ES 350 is significantly more powerful than the BMW 3 Series.
The BMW 3 Series could learn a lesson or two from the Lexus as far as pickup.
Comfort
The Lexus ES 350 is not particularly more spacious for your passengers than the BMW 3 Series.
Overview
The BMW 3 Series and the Lexus ES 350 have the same basic after-sale protection.