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Last spring I had to get another car key cut for my lexus es300
None of the local lock smiths had the tools do this (requires a special tool).
The local Lexus dealership wanted $65+tax.

I felt like I was getting royally scr@wed.
I did some shopping around on the internet and found a company out of Fargo North Dakota.
They will cut a Lexus key for $20+tax (spring of 2005).

If you are interested chech them out at : www.curtslock.com

They were reliable.
Had my master key back within a week.
I have no affiliation with this company.
Just want to spread the good word - they did a good job for me - at a third of the price.