Manually adjusted front buckets are well-placed for tall driver headroom and short driver visibility, and provide good support for the length of time it takes to burn a tank of gas, which is a long time. The wheel tilts and telescopes but the latter's travel is limited and, with the clutch pedal much closer than the brake pedal, may require some minor driver adaptation.
The rear bench seat is a 60/40 split with the narrow part behind the driver where it should be, and easily folds down unless the front seat is far rearward.
Despite the loss of a half-inch in rated headroom and four inches in hip room because of measurement standards, the rear seat is generally bigger than before and we put a pair of 6-foot-3-inch riders back there with head clearance. There are three belts, used simultaneously only by kids and waif-like models, and the rear-seat floor is almost flat with only a slight rise up to the console.
The illuminated gauges are easy to see regardless of conditions, and forward viewing is good unless you need to actually see the hood to gauge where it is. Direct rear view isn't bad either with no big central headrest in the way, but your first head turn to check a rear quarter lane change will show just how big those C-pillars are.
Three-ring climate controls deliver air where and when you want it without excessive fan noise; AC is standard. Primary operating controls are on steering column stalks, with less-frequent items like the optional stability control defeat on the dash; the shifter (automatic or manual) rides on a perch off the lower dash, while a conventional handbrake is in the console.
New for 2008 is an entry-level navigation option (S, XRS only) that does not use voice-recognition or Bluetooth. However, it does voice guidance, offers XM real-time traffic (for subscribers), a clear 7-inch screen, and the intuitive operation set by Lexus. Unfortunately, there is only so much space in the dash, so you can not get the navigation system and the high-level JBL sound system in the same car.
Matrix has nearly 20 cubic feet of cargo area behind the rear seats, with some small bins underneath the floor; if you want to hide cargo from view there's an optional tonneau you attach at the corners. The floor (and rear seatback) has plastic runners, there are tie-down rings, and the right front-seat backrest folds flat for long items or a place to work the laptop on break.