RE: Cabin Air Filter, 1999 LS 400
http://www.rockauto.com/
DENSCO PN 4531008
Price $21.79 plus shipping
The OEM filter in my car was a DENSCO. Hopefully, this is the same product.
FWIW, Auto Zone and Discount Toyota Parts did not list the cabin filter for a LS400. And, I could not get the order system to take my order on Iron Toad.
Bill