Originally Posted by Lexus2000

For clarity, this is what the ES300's have.

1994-1998 Lexus ES 300 - A541E
Differential and Transmission are SEPARATE. Drain and fill them independently.

Automatic transaxle fluid: ATF D-II or DEXRONŽ III (DEXRONŽ II)
Dry fill: 6.75 liters (7.10 US qts, 5.94 Imp.qts)
Drain and refill: 2.5 liters (2.6 US qts, 2.2 Imp.qts)
Differential Fluid: DEXRONŽ III (DEXRONŽ II)
0.85 liters (0.89 US qts, 0.75 Imp.qts)

_______________________________________________

1999-2003 Lexus ES 300 - U140E
Transmission and differential share fluid and are not drained and filled separately.

Automatic transaxle fluid: ATF TYPE T-IV or equivalent
Dry fill: 8.25 liters (8.72 US qts, 7.26 Imp. qts
Drain and refill: 3.5 liters (3.7 US qts, 3.1 Imp. qts)

Someone can clarify the starting year of the A541E, I'll check into it also to make sure it's correct.