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The 2004 GS 300 and GS 430 return with little change from the previous model year. The engine on the GS 300 is a Twin Cam 3.0L 24-valve 220-hp inline six-cylinder engine. On the GS 430, the engine is a Four Cam 4.3L 32-valve 300-hp V8 engine. The transmission on both models is a five-speed electronically controlled automatic transmission with intelligence (ECT-i.) The available Mark Levinson Audio System can be ordered with or without the Navigation System, which is also available separately. Other options for the GS 300 and GS 400 include a rear spoiler, chrome wheels, and larger 17-inch wheels (GS 430 only.) Heated front seats and High-Intensity Discharge Headlamps are standard on the GS 430 and optional on the GS 300.