I've corss-posted this in teh ES300 forums as well since this is of interest to both forums.

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I've been looking for this a while and autotoys has just posted this.

ES300 97-01 HU Dash Install Kit

It is a single DIN install kit with a pocket. Now, I know the 97-01 ES300 can take 2 DIN's, I am planning on purchasing one of those unviersal Double DIN ABS Plates and just modding that to work. I hope it works. Enjoy!!

-HD