Meet Mercedes-Benz's first full-sized SUV, the 2007 GL450. The latest 4x4 from Germany's most elegant brand is an echo of the 26 year-old Mercedes-Benz G-Class sport-utility. The 7-passenger 2007 Mercedes-Benz GL450 has all the luxury amenities you expect, plus a tough off-road package and a 7500 lb towing capacity. On winding highways, over muddy hills and through rocky streams, the 2007 Mercedes-Benz GL450 is a warrior off-road and a prince on the straights. (MSRP: $54,900; EPA: 14/18)

First Glance

Even though the GL450 can tow a cabin cruiser, climb over boulders and carry seven in style, this SUV does not look or feel big. At 200" long, 75.6" wide and 72.4" tall, it has a low drag coefficient of 0.37. Its buff chrome-trimmed 18" wheels gleam invitingly, accentuating the GL's wagon-like side view, which contrasts with a truck-like front view. The classy Mercedes grille is beefy and tough-looking. Side windows arch artistically towards the back and the rear window is large and unusually shaped, providing an excellent field of vision from the driver's seat. There are no rough edges on the skin of the GL-Class -- its finish is Teflon-smooth.

I'm still struggling with the fuel economy estimates -- 14 mpg city/18 mpg highway. My conscience nags at me, even as I revel in the details.

There is lots of room for carpooling or hauling mountain bikes: 83.3 cubic feet of cargo space with seats folded/removed. The third row has "theater style" seating for a panoramic view. It has good leg and foot room for a third row, and folds away at the touch of a button. There are flexible entertainment hookups for iPods, MP3 players and other electronics at every seat. Expansive sunroofs, both front and rear, adds to the aura of light and space.

In the Driver's Seat

Considering its size, the interior of the Mercedes-Benz GL450 is very cozy. Comfort abounds in every detail. There's a leather arch over the instrument cluster, a four-spoke multifunction steering wheel with brushed aluminum accents, a sporty instrument panel, bird's-eye maple accents and stitched leather on the seats and console. Smart details like abundant hand grips and hefty cupholders up front (the car has eight in all), a two-tier glove box and a center console large enough to hold a purse add up to the kind of utility anyone can appreciate.

The seven-passenger interior features electrically-adjustable front seats with a memory feature. The split third-row seats can be electrically stowed at the push of a button to provide a flat cargo floor. A six-disc CD changer (mounted in the glove box) comes standard with an auxiliary input for MP3 players. If you need more sound, you can add an optional 11-speaker harmon/kardon surround-sound system available with multi-screen DVD entertainment.

The GL450 is loaded with safety features. It comes equipped standard with two-stage front air bags for the driver and front passenger, side air bags in the front and second-row seats, and curtain air bags that span all three rows of seats.

On the Road

The full-sized luxury GL-Class is built as a unibody, rather than the usual big SUV body-on-frame. The result is greater rigidity and a less truck-like ride. The GL450's heart and soul is a 4.6-liter, four-valve-per-cylinder V8 engine that sends 335 hp and 339 lb-ft of torque through a seven-speed automatic transmission. Mercedes estimates a 0-60 time of 7.4 seconds, very respectable for a large SUV.

With regular, sport or comfort air suspension settings available at the flick of a switch, the GL450 has the advantages of three different rides. Regular mode works well for most roads; Sporty has an edge to it and is good for roads with lots of curves; Comfort is good for cruising down the superslab.

Steering is fluid, accessed through an adjustable telescoping steering wheel. The brakes are strong and accurate, the line of vision excellent. The GL450's contours round out to the wide rear window; it feels almost like 360-degree vision from the rearview mirror.

The GL450 has a serious off-road package with the Mercedes-Benz 4MATIC system, DSR (Downhill Speed Regulation) and hill-start assist standard. The GL also comes with four-wheel independent suspension, speed-sensitive power steering and 18-inch 265/60 all-season tires.

Journey's End

The timing of the introduction of the 2007 GL450 is unfortunate. Mercedes brings out its first big SUV just as rising gas prices dominate the headlines. Despite low fuel economy estimates, the GL450 is a well-designed vehicle -- comfortable, luxurious, spacious and attractive. With front air bags, side air bags for the first and second rows, curtain air bags that span all three rows, a tire pressure monitoring system and a rollover sensor, you can convey your passengers safely. If you need to carry seven in style, there are other worthy choices to consider.

Audi's Q7 is Germany's other large luxury SUV, combining great on-road manners with sumptuous features. Japan's Lexus LX 470, Infiniti QX56 and Acura MDX are all worth driving. From the USA, the Lincoln Navigator is a little behind the times and due for a makeover, but the 2007 Cadillac Escalade is newly freshened and comes with a 6.2 liter, 403 hp V8 -- nice! Choose the less expensive Ford Expedition or GMC Yukon variations of the American big SUVs and you won't sacrifice much.

For some buyers, only a Mercedes-Benz will do. Mercedes has taken its time getting into the big SUV game. With the 2007 Mercedes-Benz GL450, they've done it with their own particular style and substance.