Lexus ES-300 2001 Manual page 390

If towing is necessary, we recommend you to have
it done by your Lexus dealer or a commercial tow
truck service.
If towing service is not available in an emergency,
your vehicle may be temporarily towed by a cable or
chain secured to the emergency towing eyelet. Use
extreme caution when towing the vehicle.
NOTICE
Only use specified towing eyelet; otherwise your
vehicle may be damaged.
A driver must be in the vehicle to steer it and operate the
brakes.
IN CASE OF AN EMERGENCY
Towing in this manner may be done only on
hard–surfaced roads for a short distance and at low
speeds. Also, the wheels, axles, drive train, steering
and brakes must all be in good condition.
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