It was a dealer installed option at Lexus of Westminster in Southern Californa. They had the kit on one of their show car and I though it really goes well with the silver exterior and black interior. The dealer listed the aluminum package at around $700, but after a little haggling, it was practically free.
I don't think every dealer offers the kit. Just took my car in for the 1,000 mile inspection at Lexus of Concord and the service guy was surprised to see it, he said it wasn't offered at their dealership. Also, the kit may be slightly different from one dealership to the next, depending on where they got it aftermarket. I noticed that the kits offered at woodtrim.com and importpartstrader.com offer very good prices. However, from pictures I've seen, their trims do not wrap around the sunglass holder and they do not have the heated seat button pieces, the extra door trim pieces, and the IS300 logo. However, mine doesn't have the shifter and cupholder area, maybe Gennady has a point about the piece pealing off. The kit is actually of very good quality and looks better in person because it has textures you cannot see in the photos.