Automobile Consumer Services, Inc. (ACS), an online direct-to-consumer auto lessor, released ratings last week for the most fuel-efficient vehicles that also offer the best lease value. The Lexus SC430 coupe scored the highest with a rating of 62. The Ford 500 sedan with a rating of 45 was the only domestic brand to lead a market classification.The ratings identify the vehicles offering the best total lease value when factoring in fuel costs in relation to the vehicle purchase price. Just because a vehicle has a high MPG doesn't necessarily make it a good value. On the other hand, vehicles with high projected future market values (residual values) tend to offer lower lease payments but may not be the most cost effective when fuel costs are added. The analysis sought to find those vehicles with the lowest lease payments that exhibit superior fuel economy. Top Vehicles Classification: Vehicle, Rating=================================================================Coupes: Lexus SC430, 62Sport Utility: Lexus GX470, 60Luxury Sedan: Mercedes E320, 59Upscale Sedans: BMW 330i, 58Small Car: Mini Cooper, 56Minivans: Honda Odyssey, 52Family Sedan: Nissan Maxima, 49Hatchbacks: Honda Civic, 48Large Sedans: Ford 500, 45Pickups: Nissan Frontier 43The information uses data from the company’s Web site, www.LeaseCompare.com. Ratings are based on industry standard residual values from Automotive Lease Guide, a market value purchase price of a minimally equipped vehicle, current market rates on a 36-month lease term, driving 1,000 miles per month. Due to incomplete data, hybrid, natural gas and diesel vehicles were not rated.