I got an offer for a used 2008 ES 350 Ultra Luxury Package (not CPO) with 5000 miles for $34,700 (MSRP $44,700).

Is this a fair deal? Obviously, this is not a CPO, but the carfax is clean and I haven't negociate anything yet. How much should I negociate? Maybe $32 or $33K? Since buying a new car now has so many benefit such as you can deduct the tax on your 2009 income tax? Advise?

*Note: I'm unsure if this is the Ultra Luxury Package since the salesman is not from a Lexus dealership so he might not knowledgable about ES' trims (he didn't mention anything about Ultra Luxury) . But the vehicle does include Mark Levison and Panoramic roof. Is it possible to get those two options without the Ultra?

It is not possible to get a Panoramic Roof and Mark Levinson sound system w/o the UL trim. However, having 'said' that check for everything else, perforated leather seats, rear sun shade, navigation system, with back-up camera, wood trim steering wheel, HID/AFS, 10 spoke graphite wheels. If these check off then you indeed had the UL package. For an 08 this is great price for a UL package considering the miles. I'm still somewhat concerned that it's not Lexus certified, but you still have quite a bit of warranty left, so that's not a show stopper. Clean CarFax, wow, this car was hardly driven. Was it a loaner vehicle? I think $34K would be really good price, but hey, if you can get the price down lower, then go for it!!.....

Ahh, they just sold it today (sale pending since Saturday). I never thought of getting the ULTRA package, but now after seeing it in person, I felt in love with it. If I get a brand new one, how much should I aim for MSPR 44K, Invoice 40K.

Wow, I'm sorry to learn that...$34k for a 2008 UL was indeed a very good price considering the miles...no wonder it didn't last long....that makes it like 'new'. Are you looking to get an 09?, because it may be a little hard, but not impossible to find one. I think for 09 Lexus cut back on production and I think the UL was impacted because they probably were not selling that many, so for 09 you can only buy one by special order, which could take out any savings if you were buying it on the lot. If you special order don't expect invoice, no way, you will pay close to MSRP, if not a little more. I did a quick search on Autotrader and I only saw a 08 w/27K miles for 40K, and another 08 for $39,995 (40) w/18k miles. So, for 2008 expect to pay around 37K, maybe a little less depending on the dealer and miles on the vehicle. If want new one then check locally first, there 'may' be few 09 UL out there. Let me know if need some help, I got a good deal on a 09 Level III (level III is close to the UL expect for the Mark Levinson, Roof and 10 spoke graphite wheels) in ATL. There may be a few UL's in the ATL area although that's just a hunch. ....

To be honest with you, the only thing I like about ULTRA Luxury is the panoramic roof (it makes the vehicle stand out especially with starfire pearl or golden almond exterior), I don't care much about Mark Levison or the 10 spoke wheels.
I checked my local dealer and they said the have 09 ULTRA starfire pearl exterior in stock and golden almond being built, which kind of suprised me since I thought they are low in stock. Still even if I get to invoice of 40K, I still think it's a lot of an ES.

I'm thinking of buying a used one, and this one I found:

2007 CPO ULTRA LUXURY, Golden Almond Exterior
60,000 miles
Price Ask: $25,995
CPO: 3 years or 100,000 miles
Was a private lease before

Seems like a fair deal? Any room for negociation? I'm asking them to lower to $23,000. The other problem is it's 1,500 miles away for where I live, so I'm looking at paying for an additional of $1,000 for delivery. (unless I fly one way there and drive it back, which cost about $400 including air fair and gas, idk).

You have to take into consideration your time and money. 60K miles is not too bad for this car, I would not buy this car without looking at it and doing a test drive. Now, 25K is IMO is not terrible high, but for the miles I think right at 23.5 would be decent and acceptable, try to meet them with that offer $23.5 and see what happens.....