What car under 40000 has the smoothest ride and most comfortable driver's seat?

The 2009 models with the smoothest ride that cost under $40,000 are the Buick Lucerne CXS and Lexus ES 350. Both of these cars have comfortable driver's seats. You may be able to find a car with more comfortable seats, but these two models are the only new cars with a fantastic ride for under $40,000.