For the 14th consecutive year, Lexus is at the top of the J.D. Power and Associates Vehicle Dependability Study (VDS). The VDS measures problem symptoms experienced by original owners of three-year-old vehicles (2005 models). The vehicles are scored based on the number of problems per 100 vehicles (PP100).

The 2008 study shows that Lexus vehicles were reported to have just 120 PP100 — an improvement of 25 problems since the 2007 study was released. The study also found that long-term vehicle quality has improved by five percent industry-wide in 2008 (an overall decrease of 10 PP100) compared to 2007.

According to J.D. Power, customers reported experiencing 75 percent more problems in the third year of ownership than during the first 90 days. Models that showed the largest increase in problems logically showed the most noticeable declines in satisfaction.

View Pictures: Most Dependable Vehicles

“Understanding and minimizing quality deterioration is critical for manufacturers, as it is a key driver of owner satisfaction and word of mouth recommendations,” said David Sargent, vice president of automotive research at J.D. Power and Associates. “It is imperative that manufacturers design models that not only achieve high levels of initial quality but also attain high levels of longer-term dependability. Vehicle models that stand the test of time will help automaker profitability through superior owner satisfaction and recommendation rates.”

Surprisingly, five of the top 10 complaints in this study matched those frequently reported in the 2005 Initial Quality Study, indicating that car companies still haven’t figured out how to fix these issues. The five items were: excessive wind noise; noisy brakes; vehicle pulling to the left or right, issues with the instrument panel/dashboard; and excessive window fogging.

“Although automakers have achieved tremendous gains in initial quality and dependability in recent years by specifically addressing customer concerns, these particular problems still prove challenging for manufacturers,” said Sargent.

Among manufacturers, Mercury, Cadillac, Toyota and Acura trailed Lexus in second through fifth places, respectively. Land Rover continues to sit at the bottom of the list with a reported 344 PP100. Saab remains below industry average, but with 65 fewer problems since 2007, the brand showed the most improvement of all manufacturers.

In addition to Lexus topping the manufacturer list, the brand led six vehicle segments — more than any other marque. The winners included the ES 330, GX 470, IS 300, LS 430, LX 470 and SC 430.

Toyota owned five segment awards for the Highlander, Prius, RAV4, Sequoia, and Tundra, while Ford and Honda each captured two awards.

The 2008 Vehicle Dependability Study is based on responses from more than 52,000 original owners of 2005 model year vehicles. The study took place from January through April 2008.